MTU Library Catalogue

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Accounting and finance for non-specialists / Peter Atrill and Eddie McLaney.

By: Atrill, Peter.
Contributor(s): McLaney, E. J.
Material type: materialTypeLabelBookPublisher: Harlow ; New York : Prentice Hall Financial Times, 2006Edition: 5th ed.Description: xx, 538 p. : col. ill. ; 24 cm. + pbk.ISBN: 9780273702443; 0273702440.Subject(s): Accounting | Financial statementsDDC classification: 657
Contents:
Introduction to accounting and finance -- Part 1: Financial accounting -- Measuring and reporting financial position -- Measuring and reporting financial performance -- Accounting for limited companies -- Measuring and reporting cash flows -- Analysing and interpreting financial statements -- Part 2: Management accounting -- Cost-Volume-profit analysis -- Full costing -- Budgeting -- Part 3: Financial management -- Making capital investment decisions -- Managing working capital -- Financing the business.

Enhanced descriptions from Syndetics:

This edition of 'Accounting and Finance for Non-Specialists' provides comprehensive coverage of the basic concepts and practical applications of financial accounting, management accounting and financial management.

Includes index.

Introduction to accounting and finance -- Part 1: Financial accounting -- Measuring and reporting financial position -- Measuring and reporting financial performance -- Accounting for limited companies -- Measuring and reporting cash flows -- Analysing and interpreting financial statements -- Part 2: Management accounting -- Cost-Volume-profit analysis -- Full costing -- Budgeting -- Part 3: Financial management -- Making capital investment decisions -- Managing working capital -- Financing the business.

Table of contents provided by Syndetics

  • 1 Introduction to accounting and finance
  • Introduction
  • Learning objectives
  • What are accounting and finance?
  • Accounting and user needs
  • Not-for-rofit organisations
  • Accounting as a service function
  • The threshhold of materiality
  • Costs and benefits of accounting information
  • Accounting as an information system
  • Planning and control
  • Management and financial accounting
  • Has accounting become too interesting?
  • Why do I need to know anything about accounting and finance?
  • Business objectives
  • SummaryKey terms
  • Further reading
  • Review questions
  • 2 Measuring and reporting financial position
  • Introduction
  • Learning objectives
  • 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
  • Interepting the balance sheet
  • Summary
  • Key terms
  • Further reading
  • Review questions
  • 3 Measuring and reporting financial performance
  • Introduction
  • Learning objectives
  • 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 inventory costing methods
  • Profit measurement and the probem of bad or doubtful debts
  • Interpreting the income statement
  • Summary
  • Key terms
  • Further reading
  • Review questions
  • 4 Accounting for limited companies
  • Introduction
  • Learning objectives
  • 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 capital
  • 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
  • 5 Measuring and reporting cash flows
  • Introduction
  • Learning objectives
  • The cash flow statement
  • Preparing the cash flow statement
  • What does the cash flow statement tell us?
  • Summary
  • Key terms
  • Further reading
  • Review questions
  • 6 Analysing and interpreting financial statements
  • Introduction
  • Learning objectives
  • Financial ratios
  • Financial ratio classifications
  • The need for comparison
  • Calculating the ratios
  • A brief overview
  • ProfitabilityEfficiency
  • The relationship between profitability and efficiency
  • Liquidity
  • Gearing
  • Investment ratios
  • Trend analysis
  • Ratios and prediction models
  • Limitations of ratio analysis
  • Summary
  • Key