Accounting for Non-accountants
Format: PDF
2.6 MB
352 pages

Author: Graham Mott
Publisher: Kogan Page Ltd; 6Rev Ed edition (June 3, 2005)
ISBN-10: 0749444169
ISBN-13: 978-0749444167

Contents:

Part 1 The annual accounts

1 Financial reporting 3
2 Financial recording 18
3 The profit and loss account 29
4 The balance sheet 41
5 Cash flow statement 57
6 Accounting for different business organizations 65
7 Accounting for inflation 76
8 Value added 85
9 Financial ratios 92
10 Other performance measures 109

Part 2 Management accounting

11 Costing basics 119
12 Costing and pricing 135
13 Marginal costing 146
14 Standard costing 166
15 Budgetary control 178

Part 3 Financial management

16 The cost of capital 197
17 Capital investment appraisal 207
18 Managing working capital 230
19 Share values 247
20 Mergers, takeovers and buy-outs 264
21 Company taxation 273
22 Overseas transactions 283

Appendices

1 Financial reporting standards (FRS) as December 2004 293
2 List of abbreviations 297
3 Glossary of terms 299
4 Compound interest factors of ??1 306
5 Present value factors of ??1 308
6 Cumulative present value factors of ??1 per annum 310
7 Answers to self-check questions 312
8 Further questions 327

Book Description
Applied Quantitative Finance presents solutions, theoretical developments and method proliferation for many practical problems in quantitative finance. The combination of practice and theory supported by computational tools is reflected in the selection of topics as well as in a finely tuned balance of scientific contributions on the practical implementation and theoretical concepts. This concept offers theoreticians insight into the applicability of the methodology and, vice versa, practitioners access to new methods for their applications. The e-book design of the text links theory and computational tools in an innovative way. All "quantlets" for the calculation of given examples in the text are executable on an XploRe Quantlet Server (XQS) and can be modified by the reader via the internet. The electronic edition can be downloaded from the web site www.i-xplore.de using the licence and registration number at the back cover.

If your international transactions involve the payment, receipt or transfer of money, this book will prove indispensable. Described in detail are the four primary payment methods: documentary letters of credit, documentary collections, pre-payment and credit transactions. Step by step instructions, accompanied by skillfully designed illustrations, are provided for both standard and special letters of credit, including revocable and irrevocable, confirmed and unconfirmed, back-to-back, deferred payment (usance), red clause, revolving, standby and transferable types. This book introduces each party to each transaction, contains lists of what can go wrong and provides solutions for common problems. an excellent training tool for traders, bankers and brokers.

A Guide to the Project Management Body of Knowledge (PMBOK Guide) ??” 2000 Edition is now available in eight additional languages to help project managers around the world.
Each of PMI's official translations includes a bilingual glossary of newly translated and standardized project management terminology. This allows candidates to study the guide in the same language in which they plan to take the Project Management Professional (PMP) certification exam.
PMI undertook a rigorous, year-long process to ensure the maximum effectiveness of each official translation. Each translation team included qualified bilingual PMPs as well as professional translators and editors.

Business Intelligence in the Digital Economy: Opportunities, Limitations and Risks describes what Business Intelligence (BI) is, how it is being conducted and managed and its major opportunities, limitations, issues and risks. This book takes an in-depth look at the scope of global technological change and BI. During this transition to BI, information does not merely add efficiency to the transaction; it adds value. Companies that are able to leverage the speed and ubiquity of digital communications are going to have the advantage over those who are late-adopters in the years to come. The book brings together high quality expository discussions from experts in this field to identify, define, and explore BI methodologies, systems, and approaches in order to understand the opportunities, limitations and risks.

This fascinating Handbook defines how knowledge contributes to social and economic life, and vice versa. It considers the five areas critical to acquiring a comprehensive understanding of the knowledge economy: the nature of the knowledge economy; social, cooperative, cultural, creative, ethical and intellectual capital; knowledge and innovation systems; policy analysis for knowledge-based economies; and knowledge management. In presenting the outcomes of an important body of research, the Handbook enables knowledge policy and management practitioners to be more systematically guided in their thinking and actions. The contributors cover a wide disciplinary spectrum in an accessible way, presenting concise, to-the-point discussions of critical concepts and practices that will enable practitioners to make effective research, managerial and policy decisions. They also highlight important new areas of concern to knowledge economies such as wisdom, ethics, language and creative economies that are largely overlooked. Distinguished by a combination of practical relevance and analytical rigor, this Handbook provides new insights into the basic mechanisms that constitute a knowledge economy and society, and will be invaluable to practitioners and academics in diverse areas of interest, including: knowledge management, innovation management, knowledge policy, social epistemology, and development studies.

The Enterprise Resource Planning Decade: Lessons Learned and Issues for the Future presents a collection of chapters written by various experts that share a interest in the ERP movement. This collection will generate much interest and contribute to the development of Enterprise-wide systems that provide true support to organizations and the development of methodologies that are less disruptive of organizational day-to-day business than is the case today. When ERP projects stop being the make or break ventures they can be and we stop getting these negative reports about failed implementation, the target will have been met and the ERP market will be less of a jungle than it is today.

This book discusses in detail the different features of the Crystal Reports software, provides information on how to use Crystal Reports with different data sources, and includes reference material on useful formulas and functions for business report writers.

From industrial injuries to Carpal Tunnel Syndrome, more than a million Californians a year suffer job-related injuries or illness. For many, receiving compensation can be a nightmare.
This book shows you how to handle a California workers' compensation claim from start to finish. Let it guide you through the process of handling your claim from start to finish. Find out how to:
*file a claim
*protect your legal rights
*receive the medical care you need
*get the benefits you're entitled to
*deal with uncooperative employers, doctors and insurance agencies
*negotiate a settlement
*present your case before a judge
It includes all the forms you need with step-by-step instructions to filling them out. The 4th edition provides new information regarding increases in permanent and temporary disability benefits, life pensions and death benefits, as well as tips on dealing with repetitive strain injuries.

How do you design personalized user experiences that delight and provide value to the customers of an eCommerce site? Personalization does not guarantee high quality user experience: a personalized user experience has the best chance of success if it is developed using a set of best practices in HCI. In this book 35 experts from academia, industry and government focus on issues in the design of personalized web sites. The topics range from the design and evaluation of user interfaces and tools to information architecture and computer programming related to commercial web sites. The book covers four main areas:
-Theoretical, Conceptual, and Architectural Frameworks of Personalization,
-Research on the Design and Evaluation of Personalized User Experiences in Different Domains,
-Approaches to personalization Through Recommender Systems,
-Lessons Learned and Future Research Questions.
This book will be a valuable tool in helping the reader to understand the range of factors to take into consideration in designing and building a personalized user experience. The authors of each of the chapters identify possibilities and alert the reader to issues that can be addressed in the beginning of a project by taking a 'big picture' view of designing personalized user interfaces. For anyone working or studying in the field of HCI, information architecture or eCommerce, this book will provide a solid foundation of knowledge and prepare for the challenges ahead.