By W. C. F. Hartley (Auth.)

ISBN-10: 0080240623

ISBN-13: 9780080240626

Now in its 5th variation, this e-book dispels a lot of the mystique surrounding accounting and finance for the non-financial supervisor. it's going to allow the reader to speak extra successfully with monetary advisers and support to augment the standard of the monetary judgements that managers need to make. It comprises such subject matters as accounting for inflation, the importance of money administration and regulate and the advance of accounting criteria, lots of that have no longer been taken care of in any unmarried, contemporary, aggressive work.

This totally revised and up to date model comprises new fabric on operating capital and administration, accounting laws and traditional surroundings, and at the "newer" accounting suggestions that experience lately been developed.

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Extra resources for An Introduction to Business Accounting for Managers

Sample text

P. 33). General reserve is the accumulated appropriations from profits. £2000 was appropriated in this financial year, therefore £6000 must have been appropriated in earlier years. Profit and loss account is the unappropriated balance carried forward, as shown in the specimen appropriation section. Ten per cent mortgage debenture 1991-6 is a debenture secured upon the buildings, carrying interest at 10 per cent, to be redeemed between 1991 and 1996 (ref. pp. 47-48).

If a nominal account is debited, a charge will ultimately be made to the profit and loss account; if a real account is debited, the amount will feature in the balance sheet as an asset. Does this create scope for manipulating profit up or down? Quite frankly both here and elsewhere there is considerable potential for manipulation of profit and it is for this reason that we must digress at this stage and consider the basic accounting principles upon which profit is calculated and the need for standard accounting practices.

Brief comments on each item are made below and, where appropriate, reference is made to earlier parts of the text which may be re-read if the meaning of a particular item is not apparent. Corporation Tax on profit of the year is the estimated amount payable on the profit of £17,418. There is a delay in payment of this liability (explained in Chapter 17) and it appears as a deferred liability in the balance sheet (ref. previous section). Transfer to general reserve is self-explanatory (ref. pp. 53—54).

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An Introduction to Business Accounting for Managers by W. C. F. Hartley (Auth.)


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