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1. |
Record Nr. |
UNINA9910150206403321 |
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Autore |
Black Geoff |
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Titolo |
Accounting and finance for business / / Geoff Black and Mahmoud Al-kilani |
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Pubbl/distr/stampa |
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Harlow, England : , : Pearson, , 2013 |
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ISBN |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (518 pages) |
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Collana |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Business enterprises - Finance |
Managerial accounting |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Cover -- Contents -- Preface -- Guided tour -- Acknowledgements -- 1 The background to accounting -- 1.1 Introduction -- 1.2 What is accounting? -- 1.3 Who uses accounting? -- 1.4 Financial accounting and management accounting -- 1.5 Accounting assumptions and characteristics -- 1.5.1 Underlying Assumption 1: The accrual basis -- 1.5.2 Underlying Assumption 2: Going concern -- 1.5.3 Fundamental QC 1: Relevance -- 1.5.4 Fundamental QC 2: Faithful representation -- 1.5.5 Enhancing QC 1: Comparability -- 1.5.6 Enhancing QC 2: Verifiability -- 1.5.7 Enhancing QC 3: Timeliness -- 1.5.8 Enhancing QC 4: Understandability -- 1.6 Assets, liabilities and equity -- 1.6.1 Assets -- 1.6.2 Liabilities -- 1.6.3 Equity -- 1.7 The accounting equation -- 1.7.1 How does the value of equity change? -- 1.8 Alternative terminology -- 1.9 Summary -- 1.10 Chapter glossary -- 2 Processing financial data -- 2.1 Introduction -- 2.2 The dual aspect of transactions -- 2.3 How the system works -- 2.4 Checking the maths -- 2.5 Optimising the system -- 2.5.1 The cash book -- 2.5.2 The petty cash book -- 2.5.3 Analysed cash books and petty cash books -- 2.5.4 Day books -- 2.5.5 The journal -- 2.6 Computerised accounting systems -- 2.7 Summary -- 2.8 Chapter glossary -- 3 Adjusting and summarising data -- 3.1 Introduction -- 3.2 Financial periods -- 3.3 Accounting adjustments -- 3.3.1 Inventory adjustments -- 3.3.2 Accruals -- 3.3.3 Prepayments -- 3.3.4 Depreciation -- 3.4 Basics of the financial summaries -- 3.4.1 The income statement -- 3.4.2 The |
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statement of financial position -- 3.5 Summary -- 3.6 Chapter glossary -- 4 The income statement and statement of financial position -- 4.1 Introduction -- 4.2 The income statement -- 4.2.1 Format of the income statement -- 4.2.2 Manufacturing businesses -- 4.2.3 Trading businesses -- 4.2.4 Service businesses. |
4.3 Income statements of partnerships and limited companies -- 4.4 The statement of financial position -- 4.5 Published income statements and statements of financial position -- 4.6 Preparing the summaries from accounting data -- 4.7 Summary -- 4.8 Chapter glossary -- 5 Further aspects of assets and liabilities -- 5.1 Introduction -- 5.2 Sales of non-current assets -- 5.3 Inventory valuation -- 5.3.1 The importance of the valuation -- 5.3.2 FIFO and AVCO -- 5.4 Bad and doubtful debts -- 5.4.1 Bad debts -- 5.4.2 Doubtful debts -- 5.5 Current and non-current liabilities -- 5.6 Summary -- 5.7 Chapter glossary -- Revision of Chapters 1-5 -- 6 Limited liability companies and other types of business organisation -- 6.1 Introduction -- 6.2 Sole proprietorships -- 6.3 Partnerships -- 6.3.1 Accounting requirements of partnerships -- 6.3.2 Partnership accounts -- 6.3.3 Partnership income statements -- 6.3.4 Partnership statement of financial position -- 6.3.5 Limited liability partnerships -- 6.4 Limited liability companies -- 6.4.1 Accounting specifically for limited companies -- 6.4.2 Share capital and reserves -- 6.4.3 Changes to share capital -- 6.5 Sources of finance -- 6.5.1 Long-term sources of finance: share sales -- 6.5.2 Long-term sources of finance: loans -- 6.5.3 Long-term sources of finance: finance leases -- 6.5.4 Short-term sources of finance: bank overdrafts -- 6.5.5 Short-term sources of finance: debt factoring and invoice discounting -- 6.5.6 Internal sources of finance -- 6.6 Published financial summaries -- 6.7 Groups of companies -- 6.8 Summary -- 6.9 Chapter glossary -- 7 Cash flow statements -- 7.1 Introduction -- 7.2 Cash flows and working capital -- 7.3 The cash flow statement -- 7.4 Summary -- 7.5 Chapter glossary -- 8 Analysing company reports -- 8.1 Introduction -- 8.2 Data for analysis -- 8.3 The first stage: preliminary research. |
8.4 The second stage: horizontal and vertical analysis -- 8.4.1 Interpreting the analysis -- 8.5 The third stage: ratio analysis -- 8.5.1 Profitability ratios -- 8.5.2 Efficiency ratios -- 8.5.3 Short-term solvency and liquidity ratios -- 8.5.4 Long-term solvency and liquidity ratios -- 8.5.5 Investment ratios -- 8.6 The validity of the financial statements -- 8.7 Summary -- 8.8 Chapter glossary -- Revision of Chapters 6-8 -- 9 Management accounting -- 9.1 Introduction -- 9.2 Defining management accounting -- 9.3 The classification of costs -- 9.3.1 Analysis by function -- 9.3.2 Analysis by type -- 9.3.3 Analysis by behaviour -- 9.3.4 Analysis by time -- 9.4 Summary -- 9.5 Chapter glossary -- 10 Absorption costing and marginal costing -- 10.1 Introduction -- 10.2 Absorption costing -- 10.2.1 Stage 1: Allocation of costs to cost centres -- 10.2.2 Stage 2: Apportionment of overheads -- 10.2.3 Stage 3: Reapportionment of overheads -- 10.2.4 Stage 4: Absorption of production centre costs into products -- 10.3 Advantages and disadvantages of absorption costing -- 10.4 Activity-based costing (ABC) -- 10.5 Absorption costing and activity-based costing compared -- 10.6 Marginal costing -- 10.7 Using the contribution for 'what-if' calculations -- 10.8 Product costing -- 10.9 Specific order costing -- 10.9.1 Job costing -- 10.9.2 Quotations and job cost sheets -- 10.9.3 Batch costing -- 10.9.4 Contract costing -- 10.10 Operation costing -- 10.10.1 Process costing -- 10.10.2 Service costing -- 10.11 Summary -- 10.12 Chapter glossary -- 11 Standard costing -- 11.1 Introduction -- 11.2 Variances -- 11.2.1 Setting standards -- 11.3 Direct material variances -- 11.4 Direct labour |
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variances -- 11.5 Overhead variances -- 11.5.1 Variable overhead variances -- 11.5.2 Fixed overhead variances -- 11.6 Summary -- 11.7 Chapter glossary. |
12 Break-even and cost-volume-profit analysis -- 12.1 Introduction -- 12.2 Break-even charts -- 12.2.1 A combination of graphs -- 12.2.2 Interpreting the chart -- 12.2.3 Changes in costs and revenue -- 12.2.4 Limitations of break-even charts -- 12.3 Profit/volume charts -- 12.4 Summary -- 12.5 Chapter glossary -- 13 Business planning -- 13.1 Introduction -- 13.2 Long- and short-term planning -- 13.3 Limiting factors -- 13.4 To budget or not to budget? -- 13.5 Preparing a budget -- 13.6 The cash budget -- 13.7 Master budgets -- 13.8 Flexible budgeting -- 13.9 Zero-based budgeting -- 13.10 Summary -- 13.11 Chapter glossary -- 14 Investment appraisal -- 14.1 Introduction -- 14.2 Present values and future values -- 14.2.1 From present values to future values -- 14.2.2 From future values to present values -- 14.3 Investment appraisal using discounting techniques -- 14.3.1 Discounted cash flow (DCF) -- 14.3.2 Net present value (NPV) -- 14.3.3 Internal rate of return (IRR) -- 14.3.4 Using spreadsheets to calculate NPV and IRR -- 14.4 Investment appraisal using non- discounting techniques -- 14.4.1 Payback period -- 14.4.2 Accounting rate of return (ARR) -- 14.5 Summary -- 14.6 Chapter glossary -- Revision of Chapters 9-14 -- 15 Decision-making -- 15.1 Introduction -- 15.2 The background to decision-making -- 15.2.1 One-off decisions -- 15.2.2 Forward-looking information -- 15.2.3 Probability testing -- 15.2.4 Opportunity costs -- 15.2.5 Relevant costs -- 15.2.6 Net cash flow -- 15.2.7 Data availability -- 15.3 Cost classification -- 15.3.1 Fixed and variable costs -- 15.3.2 Relevant and non-relevant costs -- 15.3.3 Avoidable and non-avoidable costs -- 15.3.4 Sunk costs -- 15.3.5 Committed costs -- 15.3.6 Opportunity costs -- 15.4 Types of decision -- 15.4.1 Closure or shut-down decision -- 15.4.2 Make or buy decision -- 15.5 Pricing decisions. |
15.5.1 External pricing -- 15.5.2 Internal pricing -- 15.5.3 Other internal pricing strategies -- 15.6 Special orders -- 15.7 The Balanced Scorecard -- 15.7.1 The learning and growth perspective -- 15.7.2 The business process perspective -- 15.7.3 The customer perspective -- 15.7.4 The financial perspective -- 15.8 Summary -- 15.9 Chapter glossary -- 16 Contemporary issues in finance -- 16.1 Introduction -- 16.2 What is integrated reporting? -- 16.3 The International Integrated Reporting Framework -- 16.3.1 Key principles -- 16.4 Socially responsible investing -- 16.5 Executive pay, remuneration policy and shareholder 'democracy' -- 16.6 Accounting standards, 'fair value' and pensions -- 16.7 Credit ratings and financial implications -- 16.8 Summary -- 16.9 Chapter glossary -- 17 Environmental accounting -- 17.1 Introduction -- 17.2 What is environmental accounting? -- 17.3 How does environmental accounting work? -- 17.4 What is environmental accounting used for? -- 17.5 Types of environmental accounting -- 17.5.1 Natural resource asset accounts -- 17.5.2 Pollution and material physical flow accounts -- 17.5.3 Monetary and hybrid accounts -- 17.5.4 Environmentally-adjusted macroeconomic aggregates -- 17.6 Problems with environmental accounting -- 17.7 Summary -- 17.8 Chapter glossary -- Appendix 1: Answers to self-check questions -- Appendix 2: Answers to self-study questions -- Appendix 3: Answers to case study questions -- Appendix 4: Answers to revision sections -- Index. |
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Sommario/riassunto |
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Were you looking for the book with access to MyAccountingLab? This product is the book alone, and does NOT come with access to MyAccountingLab. Buy Accounting and Finance for Business with MyAccountingLab access card, 1/e (ISBN 9780273774051) if you need |
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access to the MyAccountingLab as well, and save money on this brilliant resource. Accounting and Finance for Business provides a comprehensive coverage for those who are coming to the subject of accounting and finance for the first time, at either undergraduate or postgraduate level. With many case studies using real-life companies across a range of industries and countries, the text brings the subject to life by applying theory to practice wherever possible. The authors have adopted a very clear writing style - avoiding jargon wherever possible - and the many illustrations serve to make the text clear and accessible. Current topics such as Environmental Accounting have been included to ensure the text's relevance to contemporary university accounting and finance courses. Key features: Includes nearly 500 questions and three complete practice exam papers A running case study to link theory to practice Many fully worked exercises showing step-by-step how to solve problems QR codes used throughout to give you fast access to relevant web materials Focuses on 'real world' international case studies, examples include Tesco, Facebook, Puma, Groupon and Walmart Includes chapters on Decision Making, Environmental Accounting and Contemporary Issues in Finance Fully up-dated in line with current International Financial Reporting Standards (IFRS) Need extra support? This product is the book alone, and does NOT come with access to MyAccountingLab. This title can be supported by MyAccountingLab, an online homework and tutorial |
system which can be fully integrated into an instructor's course. You can benefit from MyAccountingLab at a reduced price by purchasing a pack containing a copy of the book and an access card for MyAccountingLab: Accounting and Finance for Business with MyAccountingLab access card, 1/e (ISBN 9780273774051). Alternatively, buy access to MyAccountingLab and the eText - an online version of the book - online at www. MyAccountingLab.com.  . |
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2. |
Record Nr. |
UNINA9910407555703321 |
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Titolo |
Environment and development economics |
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Pubbl/distr/stampa |
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[Cambridge, England], : Cambridge University Press |
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ISSN |
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Disciplina |
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Soggetti |
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Environmental economics |
Sustainable development |
Development economics |
Environmental policy |
Wirtschaftsentwicklung |
Umweltschutz |
Zeitschrift |
Online-Ressource |
ENVIRONMENTAL POLICY |
ENVIRONMENTAL ECONOMICS |
SUSTAINABLE DEVELOPMENT |
ECONOMIC DEVELOPMENT |
DEVELOPMENT |
Periodicals. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Periodico |
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Note generali |
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