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▼a 899942058
▼a 901701070
▼a 9780749472825
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▼a 0749472820
▼q (electronic bk.)
▼z 9780749472818
▼z 0749472812
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▼n http://www.overdrive.com
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▼a HF5616.G7
▼b H67 2014eb
▼a BUS
▼x 001010
▼2 bisacsh
▼a 657.0941
▼2 23
▼a Horner, David,
▼d 1970-
▼a Accounting for non-accountants /:
▼c David Horner.
▼a Tenth edition.
▼a London :
▼b Kogan Page Limited,
▼c 2014.
▼a 1 online resource.
▼a text
▼b txt
▼2 rdacontent
▼a computer
▼b c
▼2 rdamedia
▼a online resource
▼b cr
▼2 rdacarrier
▼a Includes bibliographical references and index.
▼a Introduction; 01 Financial record keeping; Introduction; Single-entry bookkeeping; Double-entry bookkeeping; Balancing accounts; The trial balance; Daybooks and ledgers; Modern double-entry bookkeeping; Review questions; 02 Income statements; Introduction; Calculating profit; The income statement; Classification of expenditure; Review questions; 03 The balance sheet; Introduction; Content of the balance sheet; Format of the balance sheet; Review questions; 04 Further adjustments to the income statement; Introduction; Accruals concept; Accruals and prepayments; Depreciation.
▼a Bad debtsAllowance for doubtful debts; Discounts; Review questions; 05 Checking the double-entry system; Introduction; Correction of errors; Bank reconciliation statements; Control accounts; Sales ledger control accounts; Purchases ledger control accounts; Reconciliation of control account totals; Review questions; 06 Accounting concepts; Introduction; Accounting concepts; From accounting concepts to accounting standards; Review questions; 07 Accounting for other business organizations; Introduction; Manufacturing organizations; Partnerships; Not-for-profit organizations; Incomplete records.
▼a Review questions08 An introduction to business costing; Introduction; Cost centres and cost units; Cost behaviour; Principles and methods of costing; Costing principles; Absorption costing; Costing methods; Review questions; 09 Marginal costing and decision making; Introduction; Contribution; Uses of marginal costing; Break-even analysis; Optimum production plans; Make-or-buy decisions; Special order decisions; Closing down an unprofitable business segment; Marginal and absorption costing compared; Review questions; 10 Standard costing; Introduction; Standard costs; Variance analysis.
▼a Types of varianceSub-variances; Materials variances; Labour variances; Flexible budgets; Sales variances; Overhead variances; Interpretation of variances; Interrelationships of variances; Review questions; 11 Budgeting; Introduction; Purpose of budgets; Types of budget; Budgeting example; Budgeting techniques; Review questions; 12 Working capital management; Introduction; The working capital cycle; The ideal size of working capital; Inventory; Trade receivables; Management of trade payables; Managing cash; Review questions; 13 Capital investment appraisal; Introduction; Capital investment.
▼a Relevant costs and benefitsNet cash flow and the investment appraisal; Methods of investment appraisal; Payback; Accounting rate of return (ARR); Discounted cash flow; Net present value (NPV); Internal rate of return (IRR); Discounted payback; Investment appraisal evaluated; Review questions; 14 An introduction to limited companies; Introduction; Limited liability; Setting up a limited company; Types of limited company; Share capital and dividends; Financial statements of the limited company; Rights issues; Bonus issues; Review questions; 15 Published accounts of the limited company.
▼a Now in its 10th edition, Accounting for Non-Accountants provides the perfect introduction to the basics of accounting and finance. Designed for non-specialists with little or no background in accounting, it guides readers through the maze of financial terms and accounting concepts and techniques in a clear and easy-to-follow style. Updated for 2015, Accounting for Non-Accountants includes information on the new UK GAAP accounting standards as well as an overview of current international standards, and is structured to provide in-depth understanding in three key areas: annual accounts (including.
▼a Print version record.
▼a eBooks on EBSCOhost
▼b All EBSCO eBooks
▼a Accounting
▼z Great Britain.
▼a Accounting
▼z Great Britain.
▼a BUSINESS & ECONOMICS
▼x Accounting
▼x Financial.
▼2 bisacsh
▼a Accounting.
▼2 fast
▼0 (OCoLC)fst00795379
▼a Great Britain.
▼2 fast
▼0 (OCoLC)fst01204623
▼a Electronic books.
▼a Electronic books.
▼i Print version:
▼a Horner, David, 1970-
▼t Accounting for non-accountants.
▼b Tenth edition,
▼z 9780749472818
▼w (DLC) 2014035300
▼w (OCoLC)890377734
▼u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=935765
▼a Coutts Information Services
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▼a 강리원
▼a eBook
▼a 92
▼b KRKUC
| 자료유형 : | eBook |
|---|---|
| ISBN : | 9780749472825 |
| ISBN : | 0749472820 |
| ISBN : | |
| ISBN : | |
| 개인저자 : | Horner, David, 1970- |
| 서명/저자사항 : | Accounting for non-accountants /: David Horner. |
| 판사항 : | Tenth edition. |
| 발행 : | London : Kogan Page Limited, 2014. |
| 형태사항 : | 1 online resource. |
| 서지주기 : | Includes bibliographical references and index. |
| 내용주기 : | Introduction; 01 Financial record keeping; Introduction; Single-entry bookkeeping; Double-entry bookkeeping; Balancing accounts; The trial balance; Daybooks and ledgers; Modern double-entry bookkeeping; Review questions; 02 Income statements; Introduction; Calculating profit; The income statement; Classification of expenditure; Review questions; 03 The balance sheet; Introduction; Content of the balance sheet; Format of the balance sheet; Review questions; 04 Further adjustments to the income statement; Introduction; Accruals concept; Accruals and prepayments; Depreciation. |
| 내용주기 : | Bad debtsAllowance for doubtful debts; Discounts; Review questions; 05 Checking the double-entry system; Introduction; Correction of errors; Bank reconciliation statements; Control accounts; Sales ledger control accounts; Purchases ledger control accounts; Reconciliation of control account totals; Review questions; 06 Accounting concepts; Introduction; Accounting concepts; From accounting concepts to accounting standards; Review questions; 07 Accounting for other business organizations; Introduction; Manufacturing organizations; Partnerships; Not-for-profit organizations; Incomplete records. |
| 내용주기 : | Review questions08 An introduction to business costing; Introduction; Cost centres and cost units; Cost behaviour; Principles and methods of costing; Costing principles; Absorption costing; Costing methods; Review questions; 09 Marginal costing and decision making; Introduction; Contribution; Uses of marginal costing; Break-even analysis; Optimum production plans; Make-or-buy decisions; Special order decisions; Closing down an unprofitable business segment; Marginal and absorption costing compared; Review questions; 10 Standard costing; Introduction; Standard costs; Variance analysis. |
| 내용주기 : | Types of varianceSub-variances; Materials variances; Labour variances; Flexible budgets; Sales variances; Overhead variances; Interpretation of variances; Interrelationships of variances; Review questions; 11 Budgeting; Introduction; Purpose of budgets; Types of budget; Budgeting example; Budgeting techniques; Review questions; 12 Working capital management; Introduction; The working capital cycle; The ideal size of working capital; Inventory; Trade receivables; Management of trade payables; Managing cash; Review questions; 13 Capital investment appraisal; Introduction; Capital investment. |
| 내용주기 : | Relevant costs and benefitsNet cash flow and the investment appraisal; Methods of investment appraisal; Payback; Accounting rate of return (ARR); Discounted cash flow; Net present value (NPV); Internal rate of return (IRR); Discounted payback; Investment appraisal evaluated; Review questions; 14 An introduction to limited companies; Introduction; Limited liability; Setting up a limited company; Types of limited company; Share capital and dividends; Financial statements of the limited company; Rights issues; Bonus issues; Review questions; 15 Published accounts of the limited company. |
| 요약 : | Now in its 10th edition, Accounting for Non-Accountants provides the perfect introduction to the basics of accounting and finance. Designed for non-specialists with little or no background in accounting, it guides readers through the maze of financial terms and accounting concepts and techniques in a clear and easy-to-follow style. Updated for 2015, Accounting for Non-Accountants includes information on the new UK GAAP accounting standards as well as an overview of current international standards, and is structured to provide in-depth understanding in three key areas: annual accounts (including. |
| 일반주제명 : | Accounting -- Great Britain. -- |
| 일반주제명 : | Accounting -- Great Britain. -- |
| 일반주제명 : | BUSINESS & ECONOMICS -- Accounting -- Financial. -- |
| 일반주제명 : | Accounting. -- |
| 주제명(지명) : | Great Britain. fast |
| 기타형태 저록 : | Print version: Horner, David, 1970- Accounting for non-accountants. Tenth edition, 9780749472818 |
| 언어 | 영어 |
| URL : |
|---|
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