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Business Accounting and Finance C. Gowthorpe

Business Accounting and Finance von C. Gowthorpe

Business Accounting and Finance C. Gowthorpe

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Zusammenfassung

Aimed at non-specialist students of accounting and finance on a first course in the subject, this text presents students with a wide-ranging survey of the basic principles of finance, financial accounting and management accounting.

Business Accounting and Finance Zusammenfassung

Business Accounting and Finance: For Non-specialists C. Gowthorpe

This new introductory text is aimed at non-specialist students of accounting and finance on a first course in the subject. It presents students with a wide-ranging survey of the basic principles of finance, financial accounting and management accounting. The unique approach taken in the first Section of the book is to look at small to medium sized business organisations and their role in the economy - how they are set up, factors in their success and failure and how they source funds for expansion. This leads to some discussion of the role of financial markets and their need for financial information. Sections 2 and 3 then give an account of financial and management accounting principles, respectively. The text is clearly written and technical jargon is minimal - any technical terms are clearly explained and a glossary of terms is provided. Illustrative case studies are used to bring the technical information to life. Business Accounting and Finance includes within the text as many examples as possible, to give students valuable practice in using their new skills. Other pedagogic elements include objective test questions, questions based around case studies, suggested group learning activities for use in class, individual learning activities, discussion questions and more-complex questions to test more able/interested students. - Comprehensive coverage of finance, financial accounting and management accounting - Extremely clearly written with many worked examples - Large quantity of question and answer material is provided - Extensive support package including website and instructor's manual will contain additional cases, questions, self-test MCQs, sample chapters, spradsheet exercises and web links

Über C. Gowthorpe

Catherine Gowthorpe, formerly University of Central Lancashire and Oxford Brookes University

Inhaltsverzeichnis

TABLE OF CONTENTS SECTION 1 - Introduction and background to commercial business organisations CHAPTER 1 Introduction to business organisations and finance Forms of business organisation. Sole traders, limited companies and partnerships contrasted. Finance for business. Fundamentals of taxation. CHAPTER 2 Starting a business Financing the small business. The business plan. Why do businesses fail (and why do some of them succeed)? CHAPTER 3 The growing business Stages in business growth and expansion. Making money. Risk. CHAPTER 4 Large businesses Sources of finance for companies. The UK Stock Market. Organisation and operation of the London Stock Exchange. Flotation and other share issues. To list or not to list? The role of information in stock markets. CHAPTER 5 The role of accounting in business The need for accounting information. Users of accounting information. Characteristics of useful financial information. Financial accounting and management accounting. The role of the accountant in business organisations. Why do business managers have to understand accounting reports? SECTION 2 - Financial accounting CHAPTER 6 The balance sheet Balance sheet basics. The accounting equation. Drawing up a balance sheet. More practice with balance sheets. CHAPTER 7 The profit and loss account Profit and loss. Categories of commercial activity. Profit and loss account for a sole trader. Movements in stock. Calculating cost of sales. Calculating net profit. What does the profit and loss account mean? Profit and loss accounting in a service business. Preparing the profit and loss account and balance sheet. CHAPTER 8 Adjustments to the profit and loss account and balance sheet - part 1 Some further complexities in preparing the profit and loss account. Comprehensive example. Accounting conventions. Current asset adjustments. CHAPTER 9 Adjustment to the profit and loss account and balance sheet - part 2 Depreciation and amortisation. Impact of depreciation on the accounts. Intangible assets and amortisation. Accounting for amortisation. Another method of depreciation. Sale of a fixed asset. Buying and selling assets during the year. CHAPTER 10 The accounts of manufacturing businesses Manufacturing businesses. Calculating cost of sales. Direct and indirect costs. The manufacturing account. Manufacturing companies - including the balance sheet. CHAPTER 11 Cash flow The role of cash in business. Mismanagement of working capital. The distinction between profit and cash. Preparing a cash flow statement. Direct and indirect approaches to cash flow. The 'direct' method explained. Cash flow statements in an established business. The high profit/no cash paradox. CHAPTER 12 Financial reporting by limited companies Introduction to accounting by limited companies. Regulation of company accounting and other issues. Accounting for limited companies. Accounting for listed companies: additional requirements. CHAPTER 13 Analysing and understanding financial reports: Part 1 - analysis of trends Usefulness of financial reports to various interest groups. Analytical techniques: changes in figures. Analytical techniques: changes in figures. Analytical techniques: horizontal and trend analysis. Analytical techniques: vertical analysis and common size analysis. Comparing businesses with each other. CHAPTER 14 Analysing and understanding financial reports: Part 2 - analysis using accounting ratios Financial ratio analysis techniques. Performance ratios. Liquidity ratios. Efficiency ratios. Investor ratios. Lending ratios. SECTION 3 - Management accounting CHAPTER 15 Management and cost accounting information Contrasting financial accounting and cost and management accounting. Some features of cost and management accounting. Cost accounting and management accounting. The purpose and uses of management accounting. Determining business objectives. Strategic decisions. The management accounting process. CHAPTER 16 Costing Costing in business. Cost classification: direct and indirect costs. Cost classification: product and period costs. Costing of products and services. Materials costs. Labour costs. Production overheads. Activity based costing. CHAPTER 17 Budgeting What is a budget? The budget process. Benefits of effective budgeting. Some problems with budgeting. Preparing the budget: principal types of budget. Setting the budget - a practical example. Monitoring outcomes. CHAPTER 18 Standard costing, flexible budgeting and variance analysis Identifying and attributing variances. Standard costing. Establishing standard costs. Standard costing and variance analysis - a demonstration. Overhead variances. Overhead variance analysis - a demonstration. Investigating the reasons for variances. CHAPTER 19 Marginal costing for decision making Cost classification: variable, fixed and semi-variable costs. Costing for decision making. Marginal costing. Cost-volume-profit analysis. Further applications of break-even analysis. Special decisions: accepting contracts. Special decisions: major increases in activity levels. Special decisions: limiting factors. Limitations of analysis based on marginal costing. CHAPTER 20 Pricing The importance of pricing. The relationship between price and quantity. Competition in the market. How do producers decide on prices? Special cases (tendering, highly restricted supply of unique products, target pricing, discounting, auction). CHAPTER 21 Capital investment decisions What is capital investment? Capital budgeting. Capital investment appraisal in practice. Accounting rate of return. Payback. Net present value. Internal rate of return. Choosing between projects. Strengths and weaknesses of the common investment appraisal techniques.

Zusätzliche Informationen

GOR001781938
9781861528728
1861528728
Business Accounting and Finance: For Non-specialists C. Gowthorpe
C. Gowthorpe
Gebraucht - Sehr Gut
Broschiert
Cengage Learning EMEA
20030320
704
N/A
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