附註:Previous edition: 1999.
Includes bibliographical references and index.
Preface -- 1 Financial reporting -- 2 Financial recording -- 3 The profit and loss account -- 4 The balance sheet -- 5 Cash flow statement -- 6 Accounting for different business organizations -- 7 Accounting for inflation -- 8 Value added.
9 Financial ratios -- 10 Other performance measures -- 11 Costing basics -- 12 Costing and pricing -- 13 Marginal costing -- 14 Standard costing -- 15 Budgetary control -- 16 The cost of capital -- 17 Capital investment appraisal.
18 Managing working capital -- 19 Share values -- 20 Mergers, takeovers and buy-outs -- 21 Company taxation -- 22 Overseas transactions -- Appendix 1: Financial reporting standards (FRS) as at December 2004 -- Appendix 2: List of abbreviations.
Appendix 3: Glossary of terms -- Appendix 4: Compound interest factors of Đ1 -- Appendix 5: Present value factors of Đ1 -- Appendix 6: Cumulative present value factors of Đ1 per annum -- Appendix 7: Answers to self-check questions.
Appendix 8: Further questions -- Index.
摘要:This fully revised and updated edition of the best-selling manual provides the perfect introduction to the basics of accounting and business finance. It takes the reader through accounting and financial techniques, concepts and terms in an easy-to-follow, approachable style. Up to date with the latest changes in taxation law, it introduces concepts in a way intended to aid non-financial students as well as managers from organizations of all sizes. The book is organized into three main sections: Annual accounts, Management accounting and Financial management. Throughout the book there are suggestions for further reading and questions to test the reader's understanding of each chapter. Accounting for Non-Accountants is already widely used as an introductory text for business and management students on a variety of courses, and it remains essential reading for anyone wishing to truly understand accounting principles and practice.
