Accounting and Finance for Non-Specialists
The new edition of this low level introductory text has been significantly expanded and revised to provide more comprehensive coverage of the basic concepts and practical applications of financial accounting, management accounting and financial management, while retaining its clarity, succinct style and distinctive open-learning approach. It also now includes an expanded and improved range of teaching, learning and assessment features to encourage interaction, and to facilitate flexible study and self-assessment. Teacher's Manual including solutions to the exam-style questions not given in the text, review question answers, case stludy problems and solutions, and OHP masters (0-13-575218-3), Powerpoint Slides.
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The effect of trading operations on the balance sheet
The basis of valuation of assets on the balance sheet
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3I December ACTIVITY amount assess average settlement period bad debts balance sheet bonus issue budget calculated cash flow statement cash ﬂows cent chapter Closing stock company law company’s considered convention Cost of sales current assets current liabilities customers decision depreciation charge Direct materials directors discount dividend ended 31 example expenses factors Figure ﬁnance ﬁnancial financial statements ﬁxed fixed assets fixed costs full cost increase inﬂow interest investment investors lenders Less limited company loan long-term loss account machine method month Motor normally operating cash ordinary shares overdraft owners paid particular payback period payment plans preference shares production profit and loss proﬁt before depreciation purchased ratio raw materials Retained proﬁt revenue self-assessment question sell share capital Share premium account shareholders short-term sold suppliers taxation Trade creditors trade debtors users variable costs variance wealth year’s