附註:Revised edition of: Accounting fundamentals for nonfinancial executives / Allen Sweeny. 1972.
Includes index.
The dual aspect principle -- The accrual concept -- Other basic concepts -- Accounting conventions -- Financial photography: balance sheets and income statements -- Special accounting problems -- The basic accounting process -- Manufacturing and merchandising cost essentials -- Other basic cost concepts and their applications -- Fundamentals of investment analysis: evaluating new investments -- some basic considerations -- Fundamentals of investment analysis: evaluating new investments -- present value ROI analysis -- Fundamentals of investment analysis: evaluating new investments -- Setting the rate of return -- Fundamentals of investment analysis: measuring overall business performance using ROI -- Fundamentals of financial analysis: balance sheets and income statements -- Understanding cash flows -- Appendix A: Compound interest tables -- Appendix B: Present value tables.
摘要:Balance sheets and income statements. Accruals. Inventory valuation. ROI. Cash flows. Cost control. Investment analysis. Basic accounting principles and tools such as these are essential for measuring and maintaining the financial health of every organization. Yet plenty of executives and businesspeople are befuddled and intimidated by the crucial art of "number crunching." If this describes YOU, take heart. Accounting and Financial Fundamentals for NonFinancial Executives supplies a quick and painless way to rectify the problem. Prepared by two financial experts who possess a special talent for demystifying the accounting process and the financial fundamentals, this nuts-and-bolts primer is easy to read, thorough yet succinct, and focused on showing you how to actually apply financial data in the day-to-day operation of a company. You'll learn how to pinpoint products or sales regions that are most profitable; anticipate the rate of return from a capital investment; make internal management reports more useful; determine what kind of standard costing system will work best; read financial statements and analyze new opportunities; and prepare a statement of cash flows
