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000 cam8i
001 2210080840535
003 OCoLC
005 20180222153214
006 m o d
007 cr |||||||||||
008 170516s2017 enk o 001 0 eng
010 a 2017023767
019 a1002645513a1004395263
020 a9780749480783q(electronic bk.)
020 a0749480785q(electronic bk.)
020 z9780749480769 (pbk.)
020 z0749480769
035 a(OCoLC)987437587z(OCoLC)1002645513z(OCoLC)1004395263
037 aCL0500000892bSafari Books Online
040 aDLCbengerdacDLCdOCLCOdOCLCFdOCLCOdNdEBLCPdUMIdTOHdYDXdIDEBKd221008
042 apcc
043 ae-uk---
050 aHF5616.G7
072 aBUSx0010102bisacsh
082 a657.0941223
100 aHorner, David,d1970-eauthor.
245 00 aAccounting for non-accountants /cDavid Horner.
250 aEleventh edition.
263 a1709
264 aLondon ;aNew York :bKogan Page,c[2017]
300 a1 online resource.
336 atextbtxt2rdacontent
337 acomputerbn2rdamedia
338 aonline resourcebnc2rdacarrier
500 00 aIncludes index.
505 aCover ; Contents; Introduction; 01 Financial record keeping; Introduction; Single-entry bookkeeping; Double-entry bookkeeping; Balancing accounts; The trial balance; Daybooks and ledgers; Accounting software; Benefits of accounting software; 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
505 aAccruals and prepaymentsDepreciation; Bad debts; Allowance 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
505 aNot-for-profit organizationsIncomplete records; Review questions; 08 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
505 aIntroductionStandard costs; Variance analysis; Types of variance; Sub-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
505 a13 Capital investment appraisalIntroduction; Capital investment; Relevant costs and benefits; Net 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
520 aGuides readers through the maze of financial terms and accounting concepts, providing up to date and in depth coverage of annual accounts, management accounting and financial management.
588 aDescription based on print version record and CIP data provided by publisher; resource not viewed.
590 aeBooks on EBSCOhostbAll EBSCO eBooks
650 aAccountingzGreat Britain.
650 aAccounting.2fast0(OCoLC)fst00795379
650 aBUSINESS & ECONOMICS / Accounting / Financial2bisacsh
651 aGreat Britain.2fast0(OCoLC)fst01204623
655 aElectronic books.
776 iPrint version:aHorner, David, 1970- author.tAccounting for non-accountantsbEleventh edition.dLondon ; New York : Kogan Page, [2017]z9780749480769w(DLC) 2017007344
856 uhttp://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1584661
938 aProQuest MyiLibrary Digital eBook CollectionbIDEBncis37359303
938 aEBL - Ebook LibrarybEBLBnEBL4987677
938 aEBSCOhostbEBSCn1584661
938 aYBP Library ServicesbYANKn14774036
Accounting for non-accountants /David Horner
종류
전자책
서명
Accounting for non-accountants /David Horner
저자명
판 사항
Eleventh edition.
형태사항
1 online resource
주기사항
Includes index. / Guides readers through the maze of financial terms and accounting concepts, providing up to date and in depth coverage of annual accounts, management accounting and financial management.
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