| Document Type
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BL
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| Record Number
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749507
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| Doc. No
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b569466
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| Main Entry
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Peter Atrill and Eddie McLaney.
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| Title & Author
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Accounting and finance for non-specialists\ Peter Atrill and Eddie McLaney.
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| Edition Statement
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5th ed
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| Publication Statement
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Harlow : Financial Times Prentice Hall, 2006
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| Page. NO
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(xx, 538 pages) : color illustrations
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| ISBN
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1405872004
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: 6610602077
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: 9781405872003
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: 9786610602070
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| Contents
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Cover --; Accounting and Finance for Non-Specialists --; Contents --; Preface --; Guided tour of the book --; Acknowledgements --; Introduction to accounting and finance --; Introduction --; Learning outcomes --; What are accounting and finance? --; Accounting and user needs --; Not-for-profit organisations --; Accounting as a service function --; The threshold of materiality --; Costs and benefits of accounting information --; Accounting as an information system --; Planning and control --; Management and financial accounting --; The scope of this book --; Has accounting become too interesting? --; Why do I need to know anything about accounting and finance? --; Business objectives --; Summary --; Key terms --; Further reading --; Review questions --; Part 1 Financial Accounting --; Measuring and reporting financial Position --; Introduction --; Learning outcomes --; The major financial statements --; an overview --; The balance sheet --; The effect of trading operations on the balance sheet --; The classification of assets --; The classification of claims --; Balance sheet formats --; The balance sheet as a position at a point in time --; Accounting conventions and the balance sheet --; Accounting for goodwill and product brands --; The basis of valuation of assets on the balance sheet --; Interpreting the balance sheet --; Summary --; Key terms --; Further reading --; Review questions --; Exercises --; Measuring and and reporting financial performance --; Introduction --; Learning outcomes --; The income statement (profit and loss account) --; Relationship between the income statement and the balance sheet --; The format of the income statement --; The income statement --; some further aspects --; Profit measurement and the recognition of revenue --; Profit measurement and the recognition of expenses --; Profit measurement and the calculation of depreciation --; Profit measurement and inventories (stock) costing methods --; Profit measurement and the problem of bad and doubtful debts --; Interpreting the income statement --; Summary --; Key terms --; Further reading --; Review questions --; Exercises --; Accounting for limited companies --; Introduction --; Learning outcomes --; Generating wealth through limited companies --; Managing a company --; corporate governance and the role of directors --; Financing limited companies --; Raising share capital --; Loans and other sources of finance --; Restriction on the right of shareholders to make drawings of their claim --; Accounting for limited companies --; The directors' duty to account --; The need for accounting rules --; The main sources of accounting rules --; Directors' report --; Auditors --; Accounting rules and the quality of financial statements --; Summary --; Key terms --; Further reading --; Review questions --; Exercises --; Measuring and reporting cash flows --; Introduction --; Learning outcomes --; The cash flow statement --; The main features of the cash flow statement --; Preparing the cash flow s.
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| Subject
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Accounting.
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| Subject
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Electronic books
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| Subject
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Financial statements.
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| LC Classification
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HF5635.P484 2006
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| Added Entry
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E J McLaney
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Peter Atrill
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