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Biblioteca

MARC Lista (tabellare)
Accounting analysis journal
Accounting analysis journal
Pubbl/distr/stampa Semarang : , : Jurusan Akuntansi Universitas Negeri Semarang, , 2012-
Descrizione fisica 1 online resource
Soggetto topico Accounting - Indonesia
Tax accounting - Indonesia
Auditing - Indonesia
Accounting
Auditing
Tax accounting
Soggetto genere / forma Periodicals.
Soggetto non controllato Accounting
ISSN 2502-6216
Formato Materiale a stampa
Livello bibliografico Periodico
Lingua di pubblicazione ind
Altri titoli varianti AAJ
Record Nr. UNISA-996321466603316
Semarang : , : Jurusan Akuntansi Universitas Negeri Semarang, , 2012-
Materiale a stampa
Lo trovi qui: Univ. di Salerno
Opac: Controlla la disponibilità qui
Accounting and business economics : insights from national traditions / / edited by Yuri Biondi and Stefano Zambon
Accounting and business economics : insights from national traditions / / edited by Yuri Biondi and Stefano Zambon
Edizione [First edition.]
Pubbl/distr/stampa Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2013
Descrizione fisica 1 online resource (530 p.)
Disciplina 338.509
Collana Routledge studies in accounting
Routledge studies in accounting
Soggetto topico Accounting
Managerial economics
Soggetto genere / forma Electronic books.
ISBN 1-283-94224-0
0-203-09472-7
1-136-20901-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto pt. I. Introduction -- pt. II. At the roots of national traditions of accounting and business economics -- pt. III. Comparative analyses, insights, and implications for accounting and business economics.
Record Nr. UNINA-9910462823003321
Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting and business economics : insights from national traditions / / edited by Yuri Biondi and Stefano Zambon
Accounting and business economics : insights from national traditions / / edited by Yuri Biondi and Stefano Zambon
Edizione [First edition.]
Pubbl/distr/stampa Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2013
Descrizione fisica 1 online resource (530 p.)
Disciplina 338.509
Collana Routledge studies in accounting
Routledge studies in accounting
Soggetto topico Accounting
Managerial economics
ISBN 1-136-20900-X
1-283-94224-0
0-203-09472-7
1-136-20901-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto pt. I. Introduction -- pt. II. At the roots of national traditions of accounting and business economics -- pt. III. Comparative analyses, insights, and implications for accounting and business economics.
Record Nr. UNINA-9910786083203321
Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting and business economics : insights from national traditions / / edited by Yuri Biondi and Stefano Zambon
Accounting and business economics : insights from national traditions / / edited by Yuri Biondi and Stefano Zambon
Edizione [First edition.]
Pubbl/distr/stampa Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2013
Descrizione fisica 1 online resource (530 p.)
Disciplina 338.509
Collana Routledge studies in accounting
Routledge studies in accounting
Soggetto topico Accounting
Managerial economics
ISBN 1-136-20900-X
1-283-94224-0
0-203-09472-7
1-136-20901-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto pt. I. Introduction -- pt. II. At the roots of national traditions of accounting and business economics -- pt. III. Comparative analyses, insights, and implications for accounting and business economics.
Record Nr. UNINA-9910812571703321
Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting and business research
Accounting and business research
Pubbl/distr/stampa [London], : [Institute of Chartered Accountants in England and Wales]
Disciplina 657
658.15
Soggetto topico Accounting
Accounting - Research
Business
Comptabilité
Comptabilité - Recherche
Affaires
Soggetto genere / forma Periodicals.
Soggetto non controllato Financial management - Periodicals
ISSN 2159-4260
Formato Materiale a stampa
Livello bibliografico Periodico
Lingua di pubblicazione eng
Record Nr. UNINA-9910160156803321
[London], : [Institute of Chartered Accountants in England and Wales]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting and business research
Accounting and business research
Pubbl/distr/stampa [London], : [Institute of Chartered Accountants in England and Wales]
Disciplina 657
658.15
Soggetto topico Accounting
Accounting - Research
Business
Comptabilité
Comptabilité - Recherche
Affaires
Soggetto genere / forma Periodicals.
Soggetto non controllato Financial management - Periodicals
ISSN 2159-4260
Formato Materiale a stampa
Livello bibliografico Periodico
Lingua di pubblicazione eng
Record Nr. UNISA-996215975203316
[London], : [Institute of Chartered Accountants in England and Wales]
Materiale a stampa
Lo trovi qui: Univ. di Salerno
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 lawyers in a nutshell / / by Charles H. Meyer
Accounting and finance for lawyers in a nutshell / / by Charles H. Meyer
Autore Meyer Charles H.
Edizione [Fifth edition.]
Pubbl/distr/stampa Saint Paul, Minnesota : , : West, , 2013
Descrizione fisica 1 online resource (329 pages)
Disciplina 657
Collana West nutshell series
Soggetto topico Lawyers
Corporations - Finance
Accounting
ISBN 1-62810-665-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto The basic financial statements -- The accounting process -- Generally accepted accounting principles -- Recognition of revenues and expenses -- Current assets and liabilities -- Accounting for inventories -- Property, plant, and equipment and depreciation -- Intangible assets -- Accounting for investments -- Accounting for long term debt -- Accounting for leases -- Accounting for other long term liabilities -- Accounting for stock and stockholders' equity -- Partnership accounting -- Accounting for business combinations -- Earnings per share and financial ratios -- Special reporting issues -- Corporate finance : valuation -- International accounting -- Appendix A. The Sarbanes-Oxley Act of 2002 -- Appendix B. Time value of money.
Record Nr. UNINA-9910136128303321
Meyer Charles H.  
Saint Paul, Minnesota : , : West, , 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
Opac: Controlla la disponibilità qui