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[null,"1.","Record Nr.",null,"UNINA9910153256503321"]
[null,null,"Autore",null,"Atrill Peter"]
[null,null,"Titolo",null,"Accounting and finance for non-specialists"]
[null,null,"Pubbl/distr/stampa",null,"[Place of publication not identified], : Pearson, 2015"]
[null,null,"ISBN",null,"1-292-06278-9"]
[null,null,"Edizione",null,"[9th edition]"]
[null,null,"Descrizione fisica",null,"1 online resource (601 pages)"]
[null,null,"Disciplina",null,"657"]
[null,null,"Soggetti",null,"Accounting"]
[{"$nulls":4},"Financial statements"]
[{"$nulls":4},"Commerce"]
[{"$nulls":4},"Business & Economics"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Bibliographic Level Mode of Issuance: Monograph"]
[null,null,"Nota di contenuto",null,"Cover -- Contents -- Preface -- Guided tour -- Acknowledgements -- Chapter 1 INTRODUCTION TO ACCOUNTING AND FINANCE -- INTRODUCTION -- WHAT ARE ACCOUNTING AND FINANCE? -- WHO ARE THE USERS OF ACCOUNTING INFORMATION? -- PROVIDING A SERVICE -- WEIGHING UP THE COSTS AND BENEFITS -- ACCOUNTING AS AN INFORMATION SYSTEM -- MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING -- SCOPE OF THIS BOOK -- THE CHANGING FACE OF ACCOUNTING -- WHY DO I NEED TO KNOW ANYTHING ABOUT ACCOUNTING AND FINANCE? -- THE QUEST FOR WEALTH CREATION -- MEETING THE NEEDS OF OTHER STAKEHOLDERS -- BALANCING RISK AND RETURN -- NOT-FOR-PROFIT ORGANISATIONS -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- Part 1 FINANCIAL ACCOUNTING -- Chapter 2 MEASURING AND REPORTING FINANCIAL POSITION -- INTRODUCTION -- THE MAJOR FINANCIAL STATEMENTS - AN OVERVIEW -- THE STATEMENT OF FINANCIAL POSITION -- THE EFFECT OF TRADING TRANSACTIONS -- CLASSIFYING ASSETS -- CLASSIFYING CLAIMS -- STATEMENT LAYOUTS -- CAPTURING A MOMENT IN TIME -- THE ROLE OF ACCOUNTING CONVENTIONS -- MONEY MEASUREMENT -- VALUING ASSETS -- MEETING USER NEEDS -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 3 MEASURING AND REPORTING FINANCIAL PERFORMANCE -- INTRODUCTION -- THE INCOME STATEMENT -- DIFFERENT ROLES -- INCOME STATEMENT LAYOUT -- FURTHER ISSUES -- RECOGNISING REVENUE -- "]
[{"$nulls":4},"RECOGNISING EXPENSES -- DEPRECIATION -- COSTING INVENTORIES -- TRADE RECEIVABLES PROBLEMS -- USES AND USEFULNESS OF THE INCOME STATEMENT -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 4 ACCOUNTING FOR LIMITED COMPANIES -- INTRODUCTION -- THE MAIN FEATURES OF LIMITED COMPANIES -- THE ROLE OF THE STOCK EXCHANGE -- MANAGING A COMPANY -- THE UK CORPORATE GOVERNANCE CODE -- FINANCING LIMITED COMPANIES -- BORROWINGS -- WITHDRAWING EQUITY."]
[{"$nulls":4},"THE MAIN FINANCIAL STATEMENTS -- DIVIDENDS -- ADDITIONAL FINANCIAL STATEMENTS -- THE DIRECTORS' DUTY TO ACCOUNT -- THE NEED FOR ACCOUNTING RULES -- SOURCES OF ACCOUNTING RULES -- THE AUDITORS' ROLE -- THE DIRECTORS' REPORT -- CREATIVE ACCOUNTING -- SUMMARY -- KEY TERMS -- REFERENCE -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 5 MEASURING AND REPORTING CASH FLOWS -- INTRODUCTION -- THE STATEMENT OF CASH FLOWS -- WHY IS CASH SO IMPORTANT? -- THE MAIN FEATURES OF THE STATEMENT OF CASH FLOWS -- A DEFINITION OF CASH AND CASH EQUIVALENTS -- THE RELATIONSHIP BETWEEN THE MAIN FINANCIAL STATEMENTS -- THE LAYOUT OF THE STATEMENT OF CASH FLOWS -- THE NORMAL DIRECTION OF CASH FLOWS -- PREPARING THE STATEMENT OF CASH FLOWS -- WHAT DOES THE STATEMENT OF CASH FLOWS TELL US? -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 6 ANALYSING AND INTERPRETING FINANCIAL STATEMENTS -- INTRODUCTION -- FINANCIAL RATIOS -- FINANCIAL RATIO CLASSIFICATIONS -- THE NEED FOR COMPARISON -- CALCULATING THE RATIOS -- A BRIEF OVERVIEW -- PROFITABILITY -- EFFICIENCY -- RELATIONSHIP BETWEEN PROFITABILITY AND EFFICIENCY -- LIQUIDITY -- FINANCIAL GEARING -- INVESTMENT RATIOS -- TREND ANALYSIS -- USING RATIOS TO PREDICT FINANCIAL FAILURE -- LIMITATIONS OF RATIO ANALYSIS -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Part 2 MANAGEMENT ACCOUNTING -- Chapter 7 THE RELEVANCE AND BEHAVIOUR OF COSTS -- INTRODUCTION -- WHAT IS MEANT BY 'COST'? -- RELEVANT COSTS: OPPORTUNITY AND OUTLAY COSTS -- COST BEHAVIOUR -- FIXED COST -- VARIABLE COST -- SEMI-FIXED (SEMI-VARIABLE) COST -- FINDING THE BREAK-EVEN POINT -- CONTRIBUTION -- MARGIN OF SAFETY -- OPERATING GEARING -- FAILING TO BREAK EVEN -- WEAKNESSES OF BREAK-EVEN ANALYSIS -- USING CONTRIBUTION TO MAKE DECISIONS: MARGINAL ANALYSIS -- SUMMARY -- KEY TERMS."]
[{"$nulls":4},"FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 8 FULL COSTING -- INTRODUCTION -- WHAT IS FULL COSTING? -- WHY DO MANAGERS WANT TO KNOW THE FULL COST? -- SINGLE-PRODUCT BUSINESSES -- MULTI-PRODUCT BUSINESSES -- OVERHEADS AS SERVICE RENDERERS -- ACTIVITY-BASED COSTING -- USING FULL (ABSORPTION) COST INFORMATION -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 9 BUDGETING -- INTRODUCTION -- HOW BUDGETS LINK WITH STRATEGIC PLANS AND OBJECTIVES -- TIME HORIZON OF PLANS AND BUDGETS -- LIMITING FACTORS -- BUDGETS AND FORECASTS -- HOW BUDGETS LINK TO ONE ANOTHER -- HOW BUDGETS HELP MANAGERS -- USING BUDGETS IN PRACTICE -- PREPARING THE CASH BUDGET -- PREPARING OTHER BUDGETS -- NON-FINANCIAL MEASURES IN BUDGETING -- BUDGETING FOR CONTROL -- MEASURING VARIANCES FROM BUDGET -- MAKING BUDGETARY CONTROL EFFECTIVE -- BEHAVIOURAL ISSUES -- THE USE OF VARIANCE ANALYSIS -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- PART 3 FINANCE -- "]
[{"$nulls":4},"Chapter 10 MAKING CAPITAL INVESTMENT DECISIONS -- INTRODUCTION -- THE NATURE OF INVESTMENT DECISIONS -- INVESTMENT APPRAISAL METHODS -- ACCOUNTING RATE OF RETURN (ARR) -- PAYBACK PERIOD (PP) -- NET PRESENT VALUE (NPV) -- WHY NPV IS BETTER -- INTERNAL RATE OF RETURN (IRR) -- SOME PRACTICAL POINTS -- INVESTMENT APPRAISAL IN PRACTICE -- INVESTMENT APPRAISAL AND STRATEGIC PLANNING -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 11 FINANCING A BUSINESS -- INTRODUCTION -- THE MAIN OBJECTIVE OF FINANCING POLICY -- SOURCES OF FINANCE -- INTERNAL SOURCES OF FINANCE -- INTERNAL SOURCES OF LONG-TERM FINANCE -- INTERNAL SOURCES OF SHORT-TERM FINANCE -- EXTERNAL SOURCES OF FINANCE -- EXTERNAL SOURCES OF LONG-TERM FINANCE -- FORMS OF BORROWING -- EXTERNAL SOURCES OF SHORT-TERM FINANCE -- LONG-TERM VERSUS SHORT-TERM BORROWING."]
[{"$nulls":4},"GEARING AND THE FINANCING DECISION -- RAISING LONG-TERM FINANCE -- THE ROLE OF THE STOCK EXCHANGE -- THE ALTERNATIVE INVESTMENT MARKET -- PROVIDING LONG-TERM FINANCE FOR THE SMALL BUSINESS -- ISLAMIC FINANCE -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 12 MANAGING WORKING CAPITAL -- INTRODUCTION -- WHAT IS WORKING CAPITAL? -- THE SCALE OF WORKING CAPITAL -- MANAGING INVENTORIES -- MANAGING TRADE RECEIVABLES -- MANAGING CASH -- MANAGING TRADE PAYABLES -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Appendix A: GLOSSARY OF KEY TERMS -- Appendix B: SOLUTIONS TO SELF-ASSESSMENT QUESTIONS -- Appendix C: SOLUTIONS TO REVIEW QUESTIONS -- Appendix D: SOLUTIONS TO SELECTED EXERCISES -- Appendix E: PRESENT VALUE TABLE -- Index."]
[null,null,null,"Sommario/riassunto","Accounting and Finance for Non-Specialists, Ninth Edition  Peter Atrill & Eddie McLaney     \"Attractive, compact and informative book\"  Chris Grover, University of Winchester     \"Written in a fluent and readable style and supplemented by numerous real world examples, Accounting and Finance for Non-Specialists is pretty unique in the field.\"  Navjot Sandhu, Birmingham City University      This market-leading text offers an accessible, effective introduction to key accounting and finance topics. With a focus on decision-making, Accounting and Finance for Non-Specialists also teaches you how to apply your learning to real-world business scenarios. The 9th edition retains the popular real world examples, progress checks, activities and exercises, and updates the coverage using an informal and engaging narrative.     Key Features   Up-to-date coverage, including the latest IFRSs  Accessible step-by-step approach helps you master the subject one step at a time    New real world examples provide opportunities to apply and develop techniques  New progress checks, activities and exercises reinforce learning  Focus on decision-making prepares you for careers in business    Peter Atrill is a freelance academic and author working with leading institutions in the UK, Europe and SE Asia. He was previously Head of Accounting and law and Head of Business and Management at the Plymouth University Business School.     Eddie McLaney is Visiting Fellow in Accounting and Finance at Plymouth University."]