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019 ▼a 899942058 ▼a 901701070
020 ▼a 9780749472825 ▼q (electronic bk.)
020 ▼a 0749472820 ▼q (electronic bk.)
020 ▼z 9780749472818
020 ▼z 0749472812
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035 ▼a (OCoLC)899265108 ▼z (OCoLC)899942058 ▼z (OCoLC)901701070
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043 ▼a e-uk---
049 ▼a MAIN
050 4 ▼a HF5616.G7 ▼b H67 2014eb
072 7 ▼a BUS ▼x 001010 ▼2 bisacsh
08204 ▼a 657.0941 ▼2 23
1001 ▼a Horner, David, ▼d 1970-
24510 ▼a Accounting for non-accountants / ▼c David Horner.
250 ▼a Tenth edition.
264 1 ▼a London : ▼b Kogan Page Limited, ▼c 2014.
300 ▼a 1 online resource.
336 ▼a text ▼b txt ▼2 rdacontent
337 ▼a computer ▼b c ▼2 rdamedia
338 ▼a online resource ▼b cr ▼2 rdacarrier
504 ▼a Includes bibliographical references and index.
5050 ▼a Introduction; 01 Financial record keeping; Introduction; Single-entry bookkeeping; Double-entry bookkeeping; Balancing accounts; The trial balance; Daybooks and ledgers; Modern double-entry bookkeeping; 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; Accruals and prepayments; Depreciation.
5058 ▼a Bad debtsAllowance 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; Not-for-profit organizations; Incomplete records.
5058 ▼a Review questions08 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; Introduction; Standard costs; Variance analysis.
5058 ▼a Types of varianceSub-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; 13 Capital investment appraisal; Introduction; Capital investment.
5058 ▼a Relevant costs and benefitsNet 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; Review questions; 15 Published accounts of the limited company.
520 ▼a Now in its 10th edition, Accounting for Non-Accountants provides the perfect introduction to the basics of accounting and finance. Designed for non-specialists with little or no background in accounting, it guides readers through the maze of financial terms and accounting concepts and techniques in a clear and easy-to-follow style. Updated for 2015, Accounting for Non-Accountants includes information on the new UK GAAP accounting standards as well as an overview of current international standards, and is structured to provide in-depth understanding in three key areas: annual accounts (including.
5880 ▼a Print version record.
590 ▼a eBooks on EBSCOhost ▼b All EBSCO eBooks
650 0 ▼a Accounting ▼z Great Britain.
650 4 ▼a Accounting ▼z Great Britain.
650 7 ▼a BUSINESS & ECONOMICS ▼x Accounting ▼x Financial. ▼2 bisacsh
650 7 ▼a Accounting. ▼2 fast ▼0 (OCoLC)fst00795379
651 7 ▼a Great Britain. ▼2 fast ▼0 (OCoLC)fst01204623
655 4 ▼a Electronic books.
655 0 ▼a Electronic books.
77608 ▼i Print version: ▼a Horner, David, 1970- ▼t Accounting for non-accountants. ▼b Tenth edition ▼z 9780749472818 ▼w (DLC) 2014035300 ▼w (OCoLC)890377734
85640 ▼u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=935765
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938 ▼a EBL - Ebook Library ▼b EBLB ▼n EBL1911910
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938 ▼a EBSCOhost ▼b EBSC ▼n 935765
938 ▼a YBP Library Services ▼b YANK ▼n 12229876
990 ▼a 관리자
994 ▼a 92 ▼b KRKUC