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Accounting : an introduction / / Eddie McLaney and Peter Atrill
Accounting : an introduction / / Eddie McLaney and Peter Atrill
Autore McLaney E. J.
Edizione [Sixth edition.]
Pubbl/distr/stampa Harlow, England : , : Pearson, , 2012
Descrizione fisica 1 online resource (xxix, 829 pages) : illustrations
Disciplina 657
Soggetto topico Accounting
ISBN 0-273-77184-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910150227003321
McLaney E. J.  
Harlow, England : , : Pearson, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting and finance : an introduction / / Eddie McLaney and Peter Atrill
Accounting and finance : an introduction / / Eddie McLaney and Peter Atrill
Autore McLaney E. J.
Edizione [Eighth edition.]
Pubbl/distr/stampa Harlow, England : , : Pearson, , [2016]
Descrizione fisica 1 online resource (881 pages)
Disciplina 657
Collana Always learning
Soggetto topico Accounting
ISBN 1-292-12567-5
1-292-08890-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title page -- Copyright -- Brief contents -- Contents -- Preface -- How to use this book -- Acknowledgements -- 1 Introduction to accounting and finance -- Introduction -- Learning outcomes -- What are accounting and finance? -- Who are the users of accounting information? -- The conflicting interests of users -- How useful is accounting information? -- Evidence on the usefulness of accounting -- Providing a service -- Further qualities -- 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? -- Accounting for business -- What is the purpose of a business? -- What kinds of business ownership exist? -- Sole proprietorship -- Partnership -- Limited company -- How are businesses organised? -- How are businesses managed? -- The quest for wealth creation -- Meeting the needs of other stakeholders -- Balancing risk and return -- Reasons to be ethical -- Not-for-profit organisations -- Summary -- Key terms -- References -- Further reading -- Review questions -- Part 1 Financial accounting -- 2 Measuring and reporting financial position -- Introduction -- Learning outcomes -- The major financial statements - an overview -- The statement of financial position -- Assets -- Claims -- The effect of trading transactions -- Classifying assets -- Current assets -- Non-current assets -- Classifying claims -- Current liabilities -- Non-current liabilities -- Statement layouts -- Capturing a moment in time -- The role of accounting conventions -- Business entity convention -- Historic cost convention -- Prudence convention -- Going concern convention -- Dual aspect convention -- Money measurement -- Goodwill and brands -- Human resources -- Monetary stability.
Valuing assets -- Non-current assets -- Non-current assets with finite lives -- Non-current assets with indefinite useful lives -- Fair values -- The impairment of non-current assets -- Inventories -- Meeting user needs -- Self-assessment question 2.1 -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 3 Measuring and reporting financial performance -- Introduction -- Learning outcomes -- The income statement -- Different roles -- Income statement layout -- Gross profit -- Operating profit -- Profit for the period -- Further issues -- Cost of sales -- Classifying expenses -- Recognising revenue -- Long-term contracts -- Continuous and non-continuous services -- Recognising expenses -- When the expense for the period is more than the cash paid during the period -- When the amount paid during the period is more than the full expense for the period -- Profit, cash and accruals accounting -- Depreciation -- Calculating the depreciation expense -- Depreciation method -- Impairment and depreciation -- Depreciation and asset replacement -- Depreciation and judgement -- Costing inventories -- Inventories - some further issues -- Trade receivables problems -- Doubtful debts -- Uses and usefulness of the income statement -- Self-assessment question 3.1 -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 4 Accounting for limited companies (1) -- Introduction -- Learning outcomes -- The main features of limited companies -- Legal nature -- Perpetual life -- Limited liability -- Legal safeguards -- Public and private companies -- Taxation -- The role of the Stock Exchange -- Managing a company -- Financing limited companies -- Equity (the owners' claim) -- The basic division -- Share capital -- Reserves -- Bonus shares -- Share capital jargon -- Borrowings -- Raising share capital -- Withdrawing equity.
The main financial statements -- The income statement -- The statement of financial position -- Dividends -- Accounting for groups of companies -- Self-assessment question 4.1 -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 5 Accounting for limited companies (2) -- Introduction -- Learning outcomes -- The framework of annual financial reports -- The directors' duty to account -- The need for accounting rules -- Sources of accounting rules -- The growing authority of the IASB -- Adopting IFRSs -- Presenting the financial statements -- Fair representation -- Statement of financial position -- Statement of comprehensive income -- Statement of changes in equity -- Statement of cash flows -- Notes -- General points -- The need for a conceptual framework -- The IASB framework -- The auditors' role -- Segmental financial reports -- Segmental reporting rules -- Segmental disclosure -- Segmental reporting problems -- Corporate governance -- Strengthening the framework of rules -- The UK Corporate Governance Code -- Management commentary -- Directors' report -- Strategic report -- Creative accounting -- Creative accounting methods -- Checking for creative accounting -- Creative accounting and economic growth -- Self-assessment question 5.1 -- Summary -- Key terms -- References -- Further reading -- Review questions -- Exercises -- 6 Measuring and reporting cash flows -- Introduction -- Learning outcomes -- 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 -- Cash flows from operating activities -- Cash flows from investing activities -- Cash flows from financing activities.
Net increase or decrease in cash and cash equivalents -- The normal direction of cash flows -- Preparing the statement of cash flows -- Deducing net cash flows from operating activities -- Deducing the other areas of the statement of cash flows -- Reconciliation of liabilities from financing activities -- What does the statement of cash flows tell us? -- Problems with IAS 7 -- Self-assessment question 6.1 -- Summary -- Key terms -- Reference -- Further reading -- Review questions -- Exercises -- 7 Analysing and interpreting financial statements -- Introduction -- Learning outcomes -- Financial ratios -- Financial ratio classifications -- The need for comparison -- Past periods -- Similar businesses -- Planned performance -- Calculating the ratios -- A brief overview -- Profitability -- Return on ordinary shareholders' funds (ROSF) -- Return on capital employed (ROCE) -- Operating profit margin -- Gross profit margin -- Efficiency -- Average inventories turnover period -- Average settlement period for trade receivables -- Average settlement period for trade payables -- Sales revenue to capital employed ratio -- Sales revenue per employee -- Relationship between profitability and efficiency -- Liquidity -- Current ratio -- Acid test ratio -- Cash generated from operations to maturing obligations ratio -- Financial gearing -- Gearing ratio -- Interest cover ratio -- Investment ratios -- Dividend payout ratio -- Dividend yield ratio -- Earnings per share -- Cash generated from operations per share -- Price/earnings (P/E) ratio -- Financial ratios and the problem of overtrading -- Trend analysis -- Using ratios to predict financial failure -- Using single ratios -- Using combinations of ratios -- Z-score models -- Limitations of ratio analysis -- Quality of financial statements -- Inflation -- The restricted view given by ratios.
The basis for comparison -- Statement of financial position ratios -- Self-assessment question 7.1 -- Summary -- Key terms -- References -- Further reading -- Review questions -- Exercises -- Part 2 Management accounting -- 8 Making management decisions -- Introduction -- Learning outcomes -- Cost-benefit analysis -- What is meant by 'cost'? -- Relevant costs: opportunity and outlay costs -- Sunk costs and committed costs -- Non-measurable costs and benefits -- Risk -- Sensitivity analysis -- Self-assessment question 8.1 -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 9 Cost-volume-profit analysis -- Introduction -- Learning outcomes -- Cost behaviour -- Fixed cost -- Variable cost -- Semi-fixed (semi-variable) cost -- Analysing semi-fixed (semi-variable) costs -- Finding the break-even point -- Contribution -- Contribution margin ratio -- Margin of safety -- Achieving a target profit -- Operating gearing -- Operating gearing and its effect on profit -- Profit-volume charts -- The economist's view of the break-even chart -- Failing to break even -- Weaknesses of break-even analysis -- Using contribution to make decisions: marginal analysis -- Pricing/assessing opportunities to enter contracts -- The most efficient use of scarce resources -- Make-or-buy decisions -- Closing or continuation decisions -- Self-assessment question 9.1 -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 10 Full costing -- Introduction -- Learning outcomes -- What is full costing? -- Why do managers want to know the full cost? -- Single-product businesses -- Multi-product businesses -- Direct and indirect cost -- Job costing -- Full (absorption) costing and the behaviour of cost -- The problem of indirect cost -- Overheads as service renderers -- Job costing: a worked example.
Selecting a basis for charging overheads.
Record Nr. UNINA-9910154951903321
McLaney E. J.  
Harlow, England : , : Pearson, , [2016]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting and finance for business / / Geoff Black and Mahmoud Al-kilani
Accounting and finance for business / / Geoff Black and Mahmoud Al-kilani
Autore Black Geoff
Edizione [1st ed.]
Pubbl/distr/stampa Harlow, England : , : Pearson, , 2013
Descrizione fisica 1 online resource (518 pages)
Disciplina 658.15
Altri autori (Persone) Al-kilaniMahmoud
Collana Always learning
Soggetto topico Business enterprises - Finance
Managerial accounting
ISBN 0-273-77396-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 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 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 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.
Record Nr. UNINA-9910150206403321
Black Geoff  
Harlow, England : , : Pearson, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting and finance for non-specialists / / Peter Atrill, Eddie McLaney
Accounting and finance for non-specialists / / Peter Atrill, Eddie McLaney
Autore Atrill Peter
Edizione [Tenth edition.]
Pubbl/distr/stampa Harlow, England : , : Pearson, , 2017
Descrizione fisica 1 online resource (569 pages)
Disciplina 657
Soggetto topico Accounting
Financial statements
ISBN 1-292-13565-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Brief contents -- Contents -- Preface -- Ackowledgements -- 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 One FINANCIAL ACCOUNTING -- 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 -- 3 Measuring and reporting financial performance -- Introduction -- The income statement -- Different roles -- Income statement layout -- Further issues -- Recognising revenue -- Recognising expenses -- Depreciation -- Costing inventories -- Trade receivables problems -- Uses and usefulness of the income statement -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 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 -- 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 -- Management commentary -- Creative accounting -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 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 -- 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 Two MANAGEMENT ACCOUNTING -- 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 -- Further reading -- Review questions -- Exercises -- 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 -- 9 Budgeting -- Introduction -- How budgets link with strategic plans and objectives -- Time horizon of plans and budgets -- How budgets help managers -- Budgets and forecasts -- Limiting factors -- How budgets link to one another -- Using budgets in practice -- Preparing 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 Three FINANCE -- 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 -- 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 -- 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 -- 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.
Record Nr. UNINA-9910155156903321
Atrill Peter  
Harlow, England : , : Pearson, , 2017
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting and finance for non-specialists
Accounting and finance for non-specialists
Autore Atrill Peter
Edizione [9th edition]
Pubbl/distr/stampa [Place of publication not identified], : Pearson, 2015
Descrizione fisica 1 online resource (601 pages)
Disciplina 657
Soggetto topico Accounting
Financial statements
Commerce
Business & Economics
ISBN 1-292-06278-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 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 -- 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.
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.
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 -- 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.
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.
Altri titoli varianti Accounting and finance for non-specialists
Record Nr. UNINA-9910153256503321
Atrill Peter  
[Place of publication not identified], : Pearson, 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Accounting information systems / / George H. Bodnar, William S. Hopwood
Accounting information systems / / George H. Bodnar, William S. Hopwood
Autore Bodnar George H.
Edizione [Eleventh edition.]
Pubbl/distr/stampa Harlow, England : , : Pearson, , 2014
Descrizione fisica 1 online resource (458 pages) : illustrations (some color)
Disciplina 657/.028/5
Soggetto topico Accounting - Data processing
Information storage and retrieval systems - Accounting
ISBN 1-292-05205-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Table of Contents -- 1. Accounting Information Systems -- 2. Systems Techniques and Documentation -- 3. eBusiness and eCommerce -- 4. Transaction Processing and the Internal Control Process -- 5. Information Security -- 6. Electronic Data Processing Systems -- 7. Revenue Cycle Processes -- 8. Procurement and Human Resource Business Process -- 9. The Production Business Process -- 10. Systems Project Management, Implementation, Operation, and Control -- 11. Data Management Concepts -- 12. Auditing Information Technology -- Index.
Record Nr. UNINA-9910153079103321
Bodnar George H.  
Harlow, England : , : Pearson, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Accounting information systems : the crossroads of accounting and IT / / Donna Kay, Ali Ovlia
Accounting information systems : the crossroads of accounting and IT / / Donna Kay, Ali Ovlia
Autore Kay Donna
Edizione [Second edition, Pearson new international edition.]
Pubbl/distr/stampa Harlow, Essex : , : Pearson, , [2014]
Descrizione fisica 1 online resource (507 pages) : illustrations (some color), tables
Disciplina 657.0285
Collana Always learning
Soggetto topico Accounting - Data processing
Accounting - Information technology
Management information systems
ISBN 1-292-03654-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Table of Contents -- 1. Accounting System Insights -- 2. Accounting Databases -- 3. Accounting Interface: Database Forms, Queries, And Reports -- 4. Accounting Systems and Business Processes -- 5. Business Processes: Purchasing, Sales, and Payroll Cycles -- 6. Integrated Enterprise Systems and Cloud Computing -- 7. Accounting And Business Intelligence -- 8. Accounting And Sustainability Intelligence -- 9. XBRL: Intelligent Business Reporting -- 10. Fraud and Internal Control -- 11. Cybersecurity -- 12. The Risk Intelligent Enterprise: Enterprise Risk Management -- 13. Accounting System Development -- 14. Database Design: ERD, REA, and SQL -- Index.
Record Nr. UNINA-9910153095403321
Kay Donna  
Harlow, Essex : , : Pearson, , [2014]
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Accounting information systems / / Marshall B. Romney, Paul John Steinbart
Accounting information systems / / Marshall B. Romney, Paul John Steinbart
Autore Romney Marshall B.
Edizione [Thirteenth edition. Global edition.]
Pubbl/distr/stampa Boston, [Massachusetts] : , : Pearson, , 2015
Descrizione fisica 1 online resource (734 pages) : color illustrations
Disciplina 657
Collana Always Learning
Soggetto topico Accounting - Data processing
Information storage and retrieval systems - Accounting
ISBN 1-292-06108-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Brief Contents -- Contents -- Preface -- Part I: Conceptual Foundations of Accounting Information Systems -- Chapter 1: Accounting Information Systems: An Overview -- Introduction -- Information Needs and Business Processes -- Information Needs -- Business Processes -- Accounting Information Systems -- How an AIS Can Add Value to an Organization -- The AIS and Corporate Strategy -- The Role of the AIS in the Value Chain -- Summary and Case Conclusion -- Key Terms -- AIS in Action -- Chapter Quiz -- Discussion Questions -- Problems -- Case 1-1 Ackoff's Management Misinformation Systems -- AIS in Action Solutions -- Quiz Key -- Chapter 2: Overview of Transaction Processing and Enterprise Resource Planning Systems -- Introduction -- Transaction Processing: The Data Processing Cycle -- Data Input -- Data Storage -- Data Processing -- Information Output -- Enterprise Resource Planning (ERP) Systems -- Summary and Case Conclusion -- Key Terms -- AIS in Action -- Chapter Quiz -- Discussion Questions -- Problems -- CASE 2-1 Bar Harbor Blueberry Farm -- AIS in Action Solutions -- Quiz Key -- Chapter 3: Systems Documentation Techniques -- Introduction -- Data Flow Diagrams -- Subdividing the DFD -- Flowcharts -- Types of Flowcharts -- Program Flowcharts -- Business Process Diagrams -- Summary and Case Conclusion -- Key Terms -- AIS in Action -- Chapter Quiz -- Comprehensive Problem -- Discussion Questions -- Problems -- Case 3-1 Dub 5 -- AIS in Action Solutions -- Quiz Key -- Comprehensive Problem Solution -- Chapter 4: Relational Databases -- Introduction -- Files Versus Databases -- Using Data Warehouses for Business Intelligence -- The Advantages of Database Systems -- The Importance of Good Data -- Database Systems -- Logical and Physical Views of Data -- Schemas -- The Data Dictionary -- DBMS Languages -- Relational Databases.
Types of Attributes -- Designing a Relational Database for S&S, Inc. -- Basic Requirements of a Relational Database -- Two Approaches to Database Design -- Creating Relational Database Queries -- Query 1 -- Query 2 -- Query 3 -- Query 4 -- Query 5 -- Database Systems and the Future of Accounting -- Summary and Case Conclusion -- Key Terms -- AIS in Action -- Chapter Quiz -- Comprehensive Problem -- Discussion Questions -- Problems -- Case 4-1 Research Project -- AIS in Action Solutions -- Quiz Key -- Comprehensive Problem Solution -- Appendix: Data Normalization1 -- Summary -- Second Normalization Example -- Part II: Control and Audit of Accounting Information Systems -- Chapter 5: Computer Fraud -- Introduction -- AIS Threats -- Introduction to Fraud -- Misappropriation of Assets -- Fraudulent Financial Reporting -- SAS No. 99: The Auditor's Responsibility to Detect Fraud -- Who Perpetrates Fraud and Why -- The Fraud Triangle -- Computer Fraud -- The Rise in Computer Fraud -- Computer Fraud Classifications -- Preventing and Detecting Fraud and Abuse -- Summary and Case Conclusion -- Key Terms -- AIS in Action -- Chapter Quiz -- Discussion Questions -- Problems -- Case 5-1 David L. Miller: Portrait of a White-Collar Criminal -- Case 5-2 Heirloom Photo Plans -- AIS in Action Solutions -- Quiz Key -- Chapter 6: Computer Fraud and Abuse Techniques -- Introduction -- Computer Attacks and Abuse -- Social Engineering -- Malware -- Summary and Case Conclusion -- Key Terms -- AIS in Action -- Chapter Quiz -- Discussion Questions -- Problems -- Case 6-1 Shadowcrew -- AIS in Action Solutions -- Quiz Key -- Chapter 7: Control and Accounting Information Systems -- Introduction -- Why Threats to Acc ounting Information Systems Are Increasing -- Overview of Control Concepts -- The Foreign Corrupt Practices and Sarbanes-Oxley Acts -- Control Frameworks.
COBIT Framework -- COSO's Internal Control Framework -- COSO's Enterprise Risk Management Framework -- The Enterprise Risk Management Framework versus the Internal Control Framework -- The Internal Environment -- Management's Philosophy, Operating Style, and Risk Appetite -- Commitment to Integrity, Ethical Values, and Competence -- Internal Control Oversight by the Board of Directors -- Organizational Structure -- Methods of Assigning Authority and Responsibility -- Human Resources Standards that Attract, Develop, and Retain Competent Individuals -- External Influences -- Objective Setting -- Event Identification -- Risk Assessment and Risk Response -- Estimate Likelihood and Impact -- Identify Controls -- Estimate Costs and Benefits -- Determine Cost/Benefit Effectiveness -- Implement Control or Accept, Share, or Avoid the Risk -- Control Activities -- Proper Authorization of Transactions and Activities -- Segregation of Duties -- Project Development and Acquisition Controls -- Change Management Controls -- Design and Use of Documents and Records -- Safeguard Assets, Records, and Data -- Independent Checks on Performance -- Information and Communication -- Monitoring -- Perform Internal Control Evaluations -- Implement Effective Supervision -- Use Responsibility Accounting Systems -- Monitor System Activities -- Track Purchased Software and Mobile Devices -- Conduct Periodic Audits -- Employ a Computer Security Officer and a Chief Compliance Officer -- Engage Forensic Specialists -- Install Fraud Detection Software -- Implement a Fraud Hotline -- Summary and Case Conclusion -- Key Terms -- AIS in Action -- Chapter Quiz -- Discussion Questions -- Problems -- CASE 7-1 The Greater Providence Deposit & Trust Embezzlement -- AIS in Action Solutions -- Quiz Key -- Chapter 8: Controls for Information Security -- Introduction.
Two Fundamental Information Security Concepts -- Security is a Management Issue, Not Just a Technology Issue -- Defense-in-Depth and the Time-Based Model of Information Security -- Understanding Targeted Attacks -- Preventive Controls -- People: Creation of a "Security-Conscious" Culture -- People: Training -- Process: User Access Controls -- IT Solutions: Antimalware Controls -- IT Solutions: Network Access Controls -- IT Solutions: Device and Software Hardening Controls -- IT Solutions: Encryption -- Physical Security: Access Controls -- Change Controls and Change Management -- Detective Controls -- Log Analysis -- Intrusion Detection Systems -- Penetration Testing -- Continuous Monitoring -- Corrective Controls -- Computer Incident Response Team (CIRT ) -- Chief Information Security Officer (CISO) -- Patch Management -- Security Implications of Virtualization and the Cloud -- Summary and Case Conclusion -- Key Terms -- AIS in Action -- Chapter Quiz -- Discussion Questions -- Problems -- Case 8-1 Assessing Change Control and Change Management -- CASE 8-2 Role-Play: Designing an Effective Information Security Program -- AIS in Action Solutions -- Quiz Key -- Chapter 9: Confidentiality and Privacy Controls -- Introduction -- Preserving Confidentiality -- Identify and Classify Information to be Protected -- Protecting Confidentiality with Encryption -- Controlling Access to Sensitive Information -- Training -- Privacy -- Privacy Controls -- Privacy Concerns -- Privacy Regulations and Generally Accepted Privacy Principles -- Encryption -- Factors that Influence Encryption Strength -- Types of Encryption Systems -- Hashing -- Digital Signatures -- Digital Certificates and Public Key Infrastructure -- Virtual Private Networks (VPNs) -- Summary and Case Conclusion -- Key Terms -- AIS in Action -- Chapter Quiz -- Discussion Questions -- Problems.
CASE 9-1 Confidentiality of Examination Question Papers -- CASE 9-2 Generally Accepted Privacy Principles -- AIS in Action Solutions -- Quiz Key -- Chapter 10: Processing Integrity and Availability Controls -- Introduction -- Processing Integrity -- Input Controls -- Processing Controls -- Output Controls -- Illustrative Example: Credit Sales Processing -- Processing Integrity Controls in Spreadsheets -- Availability -- Minimizing Risk of System Downtime -- Recovery and Resumption of Normal Operations -- Summary and Case Conclusion -- Key Terms -- AIS in Action -- Chapter Quiz -- Discussion Questions -- Problems -- CASE 10-1 Ensuring Systems Availability -- CASE 10-2 Ensuring Process Integrity in Spreadsheets -- AIS in Action Solutions -- Quiz Key -- Chapter 11: Auditing Computer-Based Information Systems -- Introduction -- The Nature of Auditing -- Overview of the Audit Process -- The Risk-Based Audit Approach -- Information Systems Audits -- Objective 1: Overall Security -- Objective 2: Program Development and Acquisition -- Objective 3: Program Modification -- Objective 4: Computer Processing -- Objective 5: Source Data -- Objective 6: Data Files -- Audit Software -- Operational Audits of an AIS -- Summary and Case Conclusion -- Key Terms -- AIS in Action -- Chapter Quiz -- Discussion Questions -- Problems -- CASE 11-1 Preston Manufacturing -- AIS in Action Solutions -- Quiz Key -- Part III: Accounting Information Systems Applications -- Chapter 12: The Revenue Cycle: Sales to Cash Collections -- Introduction -- Revenue Cycle Information System -- Process -- Threats and Controls -- Sales Order Entry -- Taking Customer Orders -- Credit Approval -- Checking Inventory Availability -- Responding to Customer Inquiries -- Shipping -- Pick and Pack the Order -- Ship the Order -- Billing -- Invoicing -- Maintain Accounts Receivable -- Cash Collections.
Process.
Record Nr. UNINA-9910153253903321
Romney Marshall B.  
Boston, [Massachusetts] : , : Pearson, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Accounts demystified : the astonishingly simple guide to accounting / / Anthony Rice
Accounts demystified : the astonishingly simple guide to accounting / / Anthony Rice
Autore Rice Anthony
Edizione [Seventh edition.]
Pubbl/distr/stampa Harlow, England : , : Pearson, , 2015
Descrizione fisica 1 online resource (302 pages) : illustrations, charts
Disciplina 657.044
Soggetto topico Accounting
Corporations - Great Britain - Accounting
Financial statements
ISBN 1-292-08487-1
1-292-08486-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910154765403321
Rice Anthony  
Harlow, England : , : Pearson, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Acquisition essentials : a step-by-step guide to smarter deals / / Denzil Rankine, Peter Howson
Acquisition essentials : a step-by-step guide to smarter deals / / Denzil Rankine, Peter Howson
Autore Rankine Denzil
Edizione [Second edition.]
Pubbl/distr/stampa Harlow, England : , : Pearson, , [2013]
Descrizione fisica 1 online resource (257 pages)
Disciplina 658.162
Collana Financial Times series
Soggetto topico Consolidation and merger of corporations
ISBN 1-292-00064-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Contents -- About the authors -- Foreword -- Publisher's acknowledgements -- Chapter 1: The foundations -- Introduction -- Bad news...most acquisitions fail -- Planning for success -- Strategic and acuisition planning -- Acquisition target evaluation -- Deal management -- Integration management -- Corporate development -- Getting it right -- Conclusion -- Chapter 2: Finding candidates -- Introduction -- Running an acquisition search -- Strategy -- Identify the universe of acquisition candidates -- Screen potential targets -- Draw up a short-list -- Make an approach -- Conclusion -- Chapter 3: Preliminary negotiations -- Introduction -- The confidentiality agreement -- The letter of intent -- Enforceability of the letter of intent -- Conclusion -- Chapter 4: Working with advisers -- Introduction -- Who does what? -- Before involving advisers -- When to involve advisers -- Selecting advisers -- The advisory team -- Briefing advisers -- Terms of reference -- Fees -- Liability caps -- On appointment -- Day-to-day management of advisers -- The final report -- Conclusion -- Chapter 5: The integration plan -- Introduction -- The golden rules of acquisition integration -- The integration plan -- Post-acquisition review -- Conclusion -- Chapter 6: Investigating the target -- Introduction -- What is due diligence about? -- When should you do it? -- Be prepared for obstacles -- Remember: the target will have prepared -- How do I know what due diligence to do? -- Who does due diligence? -- What do I do? -- Get the right team -- Other points to watch -- Commercial due diligence -- Why carry out both CDD and FDD? -- Financial investigations -- Legal investigations -- Conclusion -- Chapter 7: Valuation -- Introduction -- Valuation is not best left to the experts -- There is no single number -- The valuation process - a summary.
Valuation is not just about modelling -- Calculating synergies -- Valuation techniques -- Conclusion -- Chapter 8: Negotiation -- Introduction -- The basics -- Preparation -- Starting discussions -- Keeping control -- Dealing with tactical ploys -- Trading concessions -- Splitting the difference -- Dealing with pressure devices -- Unblocking bottlenecks -- Body language -- The green light -- Learn to recognise and return signals -- What to do when 'win-win' will not work -- Conclusion -- Chapter 9: The sales and purchase agreement -- Introduction -- Why is a contract necessary? -- The agreement -- Warranties and indemnities -- Post-deal -- Alternatives to contractual warranties and indemnities -- Cross-border issues -- Conclusion -- Appendix A: Checklist for a financial sue diligence investigation -- Appendix B: Checklist for legal due diligence -- Index.
Record Nr. UNINA-9910151790303321
Rankine Denzil  
Harlow, England : , : Pearson, , [2013]
Materiale a stampa
Lo trovi qui: Univ. Federico II
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