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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
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| [Place of publication not identified], : Pearson, 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting and Finance for Non-Specialists / / by Peter Atrill, Eddie McLaney
| Accounting and Finance for Non-Specialists / / by Peter Atrill, Eddie McLaney |
| Autore | Atrill Peter |
| Edizione | [7th Ed.] |
| Pubbl/distr/stampa | Harlow, : Financial Times/ Prentice Hall, 2010 |
| Descrizione fisica | 1 online resource (608 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | McLaneyEddie |
| Soggetto topico |
Accounting
Financial statements Commerce Business & Economics |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-27550-3
9786613275509 0-273-74595-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Preface Introduction to accounting and finance Measuring and reporting financial position Measuring and reporting financial performance Accounting for limited companies Measuring and reporting cash flows Analysing and interpreting financial statements Cost-volume-profit analysis Full costing Budgeting Making capital investment decisions Financing a business Managing working capital Appendices Glossary Index |
| Record Nr. | UNINA-9910150236003321 |
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Atrill Peter
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||
| Harlow, : Financial Times/ Prentice Hall, 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting and Financial Control
| Accounting and Financial Control |
| Pubbl/distr/stampa | Gliwice, Poland : , : Sp. z o.o. Kozmenko Science Publishing |
| Descrizione fisica | 1 online resource |
| Soggetto topico |
International finance
Accounting Corporations - Finance |
| Soggetto genere / forma |
Electronic journals.
Periodicals. |
| ISSN | 2544-1450 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910296446303321 |
| Gliwice, Poland : , : Sp. z o.o. Kozmenko Science Publishing | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting and Financial Control
| Accounting and Financial Control |
| Pubbl/distr/stampa | Gliwice, Poland : , : Sp. z o.o. Kozmenko Science Publishing |
| Descrizione fisica | 1 online resource |
| Soggetto topico |
International finance
Accounting Corporations - Finance |
| Soggetto genere / forma |
Electronic journals.
Periodicals. |
| ISSN | 2544-1450 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996321639803316 |
| Gliwice, Poland : , : Sp. z o.o. Kozmenko Science Publishing | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Accounting and financial fundamentals for nonfinancial executives [[electronic resource] /] / Robert Rachlin & Allen Sweeny
| Accounting and financial fundamentals for nonfinancial executives [[electronic resource] /] / Robert Rachlin & Allen Sweeny |
| Autore | Rachlin Robert <1937-> |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | New York, : AMACOM, c1996 |
| Disciplina | 657/.024/658 |
| Altri autori (Persone) | SweenyAllen |
| Soggetto topico |
Accounting
Commerce Business & Economics |
| Soggetto genere / forma | Electronic books. |
| ISBN | 0-585-02593-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996262850103316 |
|
Rachlin Robert <1937->
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| New York, : AMACOM, c1996 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Accounting and financial review
| Accounting and financial review |
| Pubbl/distr/stampa | Malang : , : Program Pascasarjana Universitas Merdeka Malang, , 2018- |
| Descrizione fisica | 1 online resource |
| Soggetto topico |
Accounting
Finance |
| Soggetto genere / forma | Periodicals. |
| ISSN | 2598-7771 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | AFRe |
| Record Nr. | UNISA-996341447003316 |
| Malang : , : Program Pascasarjana Universitas Merdeka Malang, , 2018- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Accounting and financial review
| Accounting and financial review |
| Pubbl/distr/stampa | Malang : , : Program Pascasarjana Universitas Merdeka Malang, , 2018- |
| Descrizione fisica | 1 online resource |
| Soggetto topico |
Accounting
Finance |
| Soggetto genere / forma | Periodicals. |
| ISSN | 2598-7771 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | AFRe |
| Record Nr. | UNINA-9910389557003321 |
| Malang : , : Program Pascasarjana Universitas Merdeka Malang, , 2018- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting and Regulation : New Insights on Governance, Markets and Institutions / / edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen
| Accounting and Regulation : New Insights on Governance, Markets and Institutions / / edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen |
| Edizione | [1st ed. 2014.] |
| Pubbl/distr/stampa | New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 |
| Descrizione fisica | 1 online resource (424 p.) |
| Disciplina |
330
657 657.0218 657.8333 |
| Soggetto topico |
Accounting
Bookkeeping Finance Accounting/Auditing Finance, general |
| ISBN | 1-4614-8097-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- Corporate Collapse: Regulatory, Accounting and Ethical Failure -- Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited -- Accounting Standard Setting in Two Political Contexts -- Constituents’ Participation in the IASC/IASB’s Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation -- Regulation, Bonding and the Quality of Financial Statements -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns -- IASB ED Management Commentary versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange -- Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process -- Current State and Future Challenges of the IFRS: Some Thoughts -- Index. |
| Record Nr. | UNINA-9910298557103321 |
| New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting and the public interest
| Accounting and the public interest |
| Pubbl/distr/stampa | Sarasota, FL, : American Accounting Association |
| Disciplina | 338 |
| Soggetto topico |
Commerce
Accounting Business Education Public Interest Law |
| Soggetto genere / forma | Periodicals. |
| Soggetto non controllato | Commerce - General |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | API |
| Record Nr. | UNISA-996204818803316 |
| Sarasota, FL, : American Accounting Association | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Accounting and the public interest
| Accounting and the public interest |
| Pubbl/distr/stampa | Sarasota, FL, : American Accounting Association |
| Disciplina | 338 |
| Soggetto topico |
Commerce
Accounting Business Education Public Interest Law |
| Soggetto genere / forma | Periodicals. |
| Soggetto non controllato | Commerce - General |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | API |
| Record Nr. | UNINA-9910339728703321 |
| Sarasota, FL, : American Accounting Association | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Soggetto topico
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Accounting
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- Accounting/Auditing (229)
- Bookkeeping (228)
- Financial statements (107)