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    Berry, Aidan
    Accounting in a business context [Текст] : second edition / Aidan Berry, Jarvis Robin. - London : Chapman & Hall, 1995. - 408 с. - ISBN 0-412-58740-8 : Б. ц.
    Содержание:
Case studies xi
Series foreword xiii
Acknowledgements xvii
Preface to the second edition xix
For what purpose is it used? . - С .3
Who uses accounting information? . - С .4
Limitations of accounting information . - С .13
Accounting as a business function . - С .17
The strategic context . - С .17
The organizational context . - С .18
The environmental context . - С .19
Summary . - С .20
References . - С .20
Further reading . - С .20
Review questions . - С .21
Problems for discussion and analysis . - С .21
2 Wealth and the measurement of profit . - С .23
Original cost . - С .27
Historic cost . - С .27
Replacement cost . - С .30
Economic value . - С .31
Net realizable value . - С .31
Conclusion . - С .35
Summary . - С .37
References . - С .37
Further reading . - С .38
Review questions . - С .38
Problems for discussion and analysis . - С .38
3 The measurement of wealth . - С .40
The measurement of wealth . - С .41
The importance of balance sheets . - С .42
Assets . - С .43
Fixed and current assets . - С .45
Liabilities . - С .47
Owners' equity . - С .48
The balance sheet . - С .49
Determinants of the format of the balance sheet . - С .54
Conclusion . - С .57
Suggested balance sheet format . - С .58
Summary . - С .59
References . - С .60
Further reading . - С .60
Review questions . - С .60
Problems for discussion and analysis . - С .60
4 The profit and loss account . - С .63
Importance of profit and loss accounts . - С .63
Revenue . - С .64
The realization principle . - С .66
Expenses . - С .69
The profit and loss account . - С .72
Determinants of the format of the profit and lossaccount and its uses . - С .75
Summary . - С .77
Further reading . - С .79
Review questions . - С .79
Problems for discussion and analysis . - С .79
5 Introduction to the worksheet . - С .81
Single entry error . - С .87
Incorrect double entry . - С .88
Addition, subtraction and transposition errors . - С .88
Summary . - С .92
Review questions . - С .92
Problems for discussion and analysis . - С .93
Answer to example . - С .94
6 Stocks and work in progress . - С .100
The nature of the business and stock valuation . - С .102
The determination of the costs at goods sold . - С .104
Valuation of stock . - С .108
Effects of price changes . - С .114
Summary . - С .118
References . - С .118
Further reading . - С .118
Answer to example . - С .118
Review questions . - С .119
Problems for discussion and analysis . - С .120
7 Debtors, creditors, accruals and prepaymems . - С .24
Debtors and prepayments . - С .125
Prepayments . - С .125
Bad debts . - С .127
Creditors and accruals . - С .130
Accruals . - С .130
Summary . - С .137
Review questions . - С .137
Problems for discussion and analysis . - С .137
8 Fixed assets and depreciation
Differences between fixed and current assets . - С .141
The cost of a fixed asset . - С .142
The useful life of fixed assets . - С .144
Depreciation . - С .145
Why depreciate? . - С .145
Methods of depreciation . - С .149
Comparison of the two methods . - С .151
Sale of fixed assets . - С .153
Summary . - С .156
References . - С .157
Further reading . - С .157
Review questions . - С .157
Problems for discussion . - С .157
9 Financing and business structures
Short-term finance . - С .161
Medium-term finance . - С .164
Long-term finance . - С .167
Financing structures and financial risk . - С .173
Summary . - С .175
Further reading . - С .175
Review questions . - С .175
Problems for discussion and analysis . - С .176
10 Final accounts, partnerships and companies
The traditional approach . - С .178
End of period adjustments . - С .182
Discussion . - С .183
Final accounts . - С .184
Formas of organization . - С .185
Summary . - С .196
Review questions . - С .197
Problems for discussion . - С .197
11 Cash flow statements
The need for cash flow information . - С .199
What does a cash flow statement show? . - С .201
Preparing a cash flow statement from final accounts . - С .206
Summary . - С .210
References . - С .212
Further reading . - С .212
Review questions . - С .212
Problems for discussion and analysis . - С .212
12 Financial statement analysis
Investor group . - С .214
Lenders . - С .216
Employees . - С .217
Auditors . - С .217
Management . - С .217
Common needs . - С .218
Context tor financial statement analysis . - С .218
Effect of price changes . - С .219
Projections and predictions of the future . - С .220
The common needs explained . - С .223
Techniques of analysis . - С .227
Summary of major issues . - С .242
Key features . - С .243
Key limitations . - С .243
Further reading . - С .244
Review questions . - С .244
Problems for discussion and analysis . - С .245
13 Internal users and internal information
Management's information needs . - С .252
External users' information needs . - С .256
Impacts of organizational size . - С .257
Impacts of organizational structure . - С .258
Summary . - С .259
Review questions . - С .259
Problems for discussion and analysis . - С .260
14 Planning and control . - С .261
The planning and control process . - С .262
The control system . - С .270
The cost and benefits of accounting informationsystems . - С .271
Organizational and environmental context . - С .272
Users of planning information and the impact oforganizational size . - С .273
Summary . - С .273
References . - С .274
Further reading . - С .274
Review questions . - С .275
Problems for discussion and analysis . - С .275
15 Cost behaviour and cost-volume-profit analysis . - С .276
Cost behaviour . - С .276
Cost-volume-profit analysis . - С .287
Summary . - С .295
References . - С .296
Further reading . - С .296
Review questions . - С .296
Problems for discussion and analysis . - С .296
16 Accounting tor overheads and product costs
Full costing . - С .300
Different types of production processes . - С .312
Marginal costing . - С .312
Income measurement and stock valuations . - С .314
Summary . - С .319
Further reading . - С .320
Review questions . - С .320
Problems for discussion and analysis . - С .320
17 Accounting for decision making: when there are noresource constraints
Relevant costs and benefits . - С .325
Fixed and variable costs and the contribution approach
to decision making . - С .333
The range of products to be manufactured and sold . - С .334
Closing an unprofitable department/division . - С .335
Summary . - С .336
Further reading . - С .337
Review questions . - С .337
Problems for discussion and analysis . - С .337
18 Accounting for decision making: resource constraints and decisions which are mutually exclusive
Decision making with constraints . - С .342
The contribution approach with one scarce resource . - С .343
The contribution per unit of scarce resource and theinternal opportunity cost . - С .345
Make or buy decisions . - С .349
Qualitative factors . - С .352
Summary . - С .354
References . - С .354
Further reading . - С .354
Review questions . - С .354
Problems for discussion and analysis . - С .355
The purpose of budgets . - С .359
The budget process . - С .360
The budget time period . - С .364
Preparation of budgets . - С .365
Summary . - С .376
Further reading . - С .377
Review questions . - С .377
Problems for discussion and analysis . - С .378
20 Investment decisions
Introduction . - С .381
Accounting rate of return (ARR) . - С .382
The payback method . - С .385
Discounted cash flow (DCF) . - С .386
Summary . - С .398
References . - С .398
Further reading . - С .398
Review questions . - С .398
Problems for discussion and analysis . - С .398
Appendix . - С .401
Index . - С .404
УДК

Кл.слова (ненормированные):
Облік бухгалтерський -- Accounting -- Учет бухгалтерский -- Активи -- Assets -- Активы -- Пасив -- Liabilities -- Пассивы -- Акція -- Stock -- Акция -- Дебітор -- Debtor -- Дебитор -- Кредитор -- Creditor -- Кредитор -- Фінансування -- Financing -- Финансирование
Аннотация: This book covers all the key areas of financial and management accounting, but is written specifically for non-accounting students. It focuses on how managers will actually use information, rather than how accountants prepare it. In this way it avoids burdening the general business student with unnecessary technical skills or obscuring the core management issues
with accounting jargon.
Past users have praised the extensive use of realistic and varied mini cases in helping to emphasize the application of theory to practical business issues. The authors explain, in particularly clear and succinct language, how managers use accounting information to plan, make decisions and control activity within the organization.


Доп.точки доступа:
Robin, Jarvis
Экземпляры всего: 1
АБ (1)
Свободны: АБ (1)
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