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基本説明
The 3rd edition contains much more emphasis on service industries and the not-for-profit sectors, while not forgetting that the roots of accouning and finance lie in manufacturing and trading.
Full Description
Suitable especially for courses on which students are encouraged to be active participants in the learning process, this text offers a practical and activity-based approach to understanding finance for people who do not need to know the technicalities of finance and accounting. This revised edition has more material on service industries, the not-for-profit sector, and education and health services. There is also coverage of the Cadbury and Greenbury codes, and more exercises and assignments. The case-study approach enables students to understand the solutions as they apply to a real business, rather than just a text-book answer, and the book can be used for a multitude of purposes, depending upon teaching time, structure and, preparation time.
Contents
Introduction - How to Use the Units.
Unit 1. Starting a New Business: Cash Flow Forecasting.
Unit 2. The End of the First Year: the Profit and Loss Account.
Unit 3. The End of the First year: the Balance Sheet.
Unit 4. Depreciation.
Unit 5. Costing and Pricing a Product.
Unit 6. Budgeting.
Unit 7. Marginal Costing.
Unit 8. Working Capital.
Unit 9. Stocks.
Unit 10. Investment Appraisal.
Unit 11. Manufacturing and Construction.
Unit 12. Total Absorption Costing.
Unit 13. Standard Costing.
Unit 14. Company Accounting.
Unit 15. Ratio Analysis.
Unit 16. Sources of Finance.
Unit 17. The Stock Exchange.
Unit 18. Accounting in the Not-for-Profit Sector.
Unit 19. Cash Flow Statements and Some International Issues.
