An Introduction to Business Accounting for Managers

W. C. F. Hartley

• Publisher: Pergamon
• Year: 2014
• Print ISBN:
  9780080347899
• eBook ISBN:
  9781483294346
• Edition: 4
• Topic: Negocios y empresa
• Subtopic: Contabilidad

Now in its fourth edition, this book dispels much of the mystique surrounding accounting and finance for the non-financial manager. It will enable the reader to communicate more efficiently with financial advisers and help to enhance the quality of the financial decisions that managers have to make. It includes such topics as accounting for inflation, the significance of cash management and control and the development of accounting standards, many of which have not been treated in any single, recent, competitive work. This fully revised and updated version incorporates changes in current legislation and in attitudes towards financial analysis, the interpretation of annual accounts and the use of financial ratios, as well as a new chapter on capital investment appraisal.

Table of contents

• Front Cover
• An Introduction to Business Accounting for Managers
• Copyright Page
• Table of Contents
• Dedication
• Preface to the Fourth Edition
• Preface to the Third Edition
• Preface to the Second Edition
• Preface to the First Edition
• Chapter 1. Use and Abuse of Accounting
• Chapter 2. Development and Principles of Book-keeping
• Chapter 3. Ascertainment of Profit or Loss and Financial Position
• Chapter 4. Accounting Concepts and Accounting Standards
• Chapter 5. The Limited Company
• Chapter 6. Annual Accounts of a Limited Company
• Chapter 7. Value Added
• Chapter 8. Profit vs. Cash Flow
• Chapter 9. Impact of Inflation on Accounting Information
• Chapter 10. Published Financial Information
• Chapter 11. Interpretation of Annual Accounts
• Chapter 12. Structured Use of Financial Ratios
• Chapter 13. Principles of Absorption Cost Accounting
• Chapter 14. Principles of Marginal Costing
• Chapter 15. Accounting as an Aid to Management Planning and Control
• Chapter 16. Capital Investment Appraisal
• Chapter 17. Data Processing
• Chapter 18. Principles of Corporate Taxation
• Conclusion and Summary
• APPENDIX A. Summary of Provisions of Companies Act 1985 re Disclosure in Published Accounts of Limited Companies
• APPENDIX B. Extracts from the Published Accounts Booklet of Typical Products Ltd.
• APPENDIX C. Extracts from the Published Accounts Booklet of John Waddington PLC for the year ended 29 March 1986
• APPENDIX D. The Use of Discount Tables
• INDEX