000			05627pam a2200241 i 4500
999			_c37105 _d37105
001			018275944
020			_a9780198745136
040			_aUOWD
082	0	4	_a657 CA AC
100	1		_aCarey, Mary _933026
245	1	0	_aAccounting : _ba smart approach _cMary Carey, Cathy Knowles, Jane Towers-Clark
250			_a3rd ed.
260			_aOxford : _bOxford University Press, _cc2017.
300			_axxi, 472 p. : _bill. (col.) ; _c25 cm.
500			_aIncludes index.
505			_aMachine generated contents note: pt. One Financial Accounting 1.The Cash Budget Sam has a Smart idea Why should managers understand accounting? The cash budget Accounting concepts Timings of receipts and payments Calculation of the gross profit and gross profit margin True or false? Practice questions 2.Introduction to the Statement of Profit or Loss The business starts trading When are sales and purchases made? Measuring profit Double-entry bookkeeping Types of account The trial balance Capital versus revenue expenditure Capital versus revenue income The statement of profit or loss Calculating the cost of sales Preparing the statement of profit or loss 3.Balancing the Basics Getting a `snapshot' of Smart Sports Assets and liabilities The statement of financial position Accruals and prepayments Contents note continued: 4.Accounting for Depreciation and Bad Debts Smart Sports is called to account What is depreciation? The straight-line method The reducing-balance method Disposals of non-current assets Bad and doubtful debts Uses and limitations of the statement of financial position 5.Company Finance Growing the business The nature of limited companies Share capital The stock exchange Venture capital Loan capital and debentures Retained profits Reporting requirements 6.Company Accounts Smart Sports turns corporate The statement of changes in equity Intangible assets Revaluing assets The statement of comprehensive income Corporate governance 7.The Statement of Cash Flows Where has all the cash gone? Contents note continued: The statement of cash flows Sources of cash flow Non-current assets and the statement of cash flows Movements in working capital Tax, interest, and dividends What to look for in a statement of cash flows Managing cash 8.Interpreting Financial Statements Exploring India Ratio analysis The pyramid of ratios Profitability ratios Liquidity ratios Control of working capital The working capital cycle 9.Capital Structure and Investment Ratios Sam gears up Capital structure Investment ratios Limitations of ratio analysis Case Study: Financial Accounting Fevertree Drinks plc pt. Two Management Accounting 10.Costs and Break-even Analysis Smart Sports goes into production Management accounting Fixed and variable costs Contribution Break-even analysis Contents note continued: The margin of safety Interpreting break-even analysis Assumptions underlying break-even analysis 11.Absorption and Activity-based Costing Sam's cost conundrum Direct and indirect costs Absorption costing Calculating a blanket rate Over and under recovery Calculating a departmental rate to fully cost the product Activity-based costing 12.Budgeting Sam mates a Smart plan The advantages of budgets The process of budgeting Preparation of a budget Problems of budgeting Budgets to monitor performance and flexible budgeting Variance analysis Questioning assumptions 13.Pricing and Costs Can Smart Sports compete? Using cost information to price your product Discounts and distribution margins Choosing the appropriate costing method Pricing and product strategy Contents note continued: Optimum pricing Target costing Life-cycle costing Transfer pricing 14.Short-term Decision Making Decision time What are relevant revenues and costs? Make or buy decisions Limiting factors Upgrading equipment Closure of sites or discontinuing products 15.Investment Appraisal Techniques Smart4sport.com Investmentappraisal techniques Accounting rate of return Payback period Net present value Discounting to present value Internal rate of return 16.Measuring and Reporting Performance Smart success Performance measurement: strategy and objectives Financial and non-financial performance measurement Key performance measures Benchmarking The balanced scorecard Customer profitability analysis Integrated reporting Environmental accounting and carbon reporting Contents note continued: Corporate governance Ethics Case Study: Management Accounting Orchid Products pt. Three Double-entry Bookkeeping 17.Double-entry Bookkeeping I Recording Sam's business transactions The accounting equation Debits and credits Balancing off accounts Preparation of the trial balance Preparing the financial statements The statement of profit or loss as a T-account 18.Double-entry Bookkeeping II Sam makes his adjustments Double-entry bookkeeping for adjusting entries Accounting for gains and losses on the sale of non-current assets Accounting for inventory Adjusting the trial balance Wider Reading Answers to Demonstration Exercises and Practice Questions.
520			_aEngaging and lively, clear and practical, this is the most applied accounting for non-specialists book whose fully integrated case study emphasises [sic] the relevance of accounting to the world of business.
650		0	_aAccounting _92167
700	1		_aKnowles, Cathy _934389
700	1		_aTowers-Clark, Jane _934390
856			_uhttps://uowd.box.com/s/qdx613oayelxd8vc9y3jc9avkl78hiqw _zLocation Map
942			_2ddc _cREGULAR