Accounting and Its Business Environment

Front Cover
Juta and Company Ltd, Jan 30, 2000 - Business & Economics - 562 pages
An essential, practical reference work for anyone doing business in South Africa, this comprehensive work highlights the vital role that accounting plays in our country’s economy. This book will be of immense practical use to employees participating in in-house training programmes, managers and all business people needing a knowledge of accounting. Accounting & its Business Environment is recommended for use at all universities and business schools.
 

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Contents

Information and accounting information
1
The structure of the accounting profession
11
The regulatory environment
21
Forms of organisation
31
Taxation
53
Financial records and reports
87
The elements of financial accounting
89
Accounting for a trading concern
113
Basic ratio analysis
311
More about ratio analysis
341
Further points in financial analysis
377
Funds flow and cash flow analysis
425
Financial management
461
Budgeting and shortterm financial planning and control
463
Working capital management
487
Longterm financial planning
503

Accounting for a manufacturing concern
143
Financial reporting for companies
167
Financial reporting for close corporations
227
Financial reporting for unincorporated entities
243
Reporting on specific assets and liabilities
261
Contemporary issues in financial reporting
279
Financial analysis
309
Financial statements of Engineering Firm Proprietary Limited
517
Glossary
537
Recommended further reading
549
Present value tables
555
Index
559
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