Accounting for Non-Accountants: A Manual for Managers and Students
This updated edition of the best-selling handbook Accounting for Non-Accountants provides the perfect introduction to the basics of accounting and business finance. Designed for non-finance students and managers who need an insight into business finance and accounting, it guides readers through the maze of financial terms, theories and techniques in a meaningful and easy-to-follow style. Revised and updated for 2012, it includes information on the latest accounting standards and taxation issues, and is structured to provide in-depth understanding in three key areas: annual accounts; management accounting and financial management. Already widely used as an introductory text for business and management students on a variety of courses, Accounting for Non-Accountants remains essential reading for anyone looking to understand accounting principles and practice.
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accounting standards activity actual amount annual balance sheet bank borrowed budget calculated capital employed cash flow statement Chapter charge company’s corporation tax cost centre cost units creditors current assets current cost current liabilities customers debtors debts depreciation direct costs direct labour discount dividend earnings per share equity example expenditure expenses factors financial statements firm fixed assets fixed costs funds goodwill historic cost income industries inflation investors invoice issue loan loss account measure method net present value ofthe operating ordinary shares output overdraft p/e ratio paid payment performance period present value profit and loss profit margin purchase rate of return ratio retained profits return on capital revenue risk Self-check questions selling price share capital share price shareholders short—term standard costing subsidiary suppliers throughput throughput accounting total cost trade transactions value added variable costs variance