Riassunto
This book is designed primarily for the following: middle and junior management who deal with financial information without really understanding the content; students who are studying accounting as a non-specialist subject, for example on a business studies or engineering course. The book will serve as a basic reference to be used throughout the course. It will also be particularly helpful in providing the basic grounding that is required before moving on to the more technical and in-depth study of the subject that may be required on some courses. Students who are embarking on a course of study to become a professional accountant will also find this book of major benefit. The basic understanding developed in this book will serve as a valuable base on which to build future professional studies.
The book is suitable for those in the accounts of profit-making organisations or not-for-profit organisations. It also gives equal weight to manufacturing and service organisations.
The book is divided into three parts:
Part 1 explains the scope of the book, who it is for, and how to use it effectively.
Part 2 begins with a review of the types of people who might use accounting statements and the sort of information that they might need. It then introduces and reviews the main financial accounting statements: the profit and loss account (or income and expenditure account in not-for-profit organisations), the balance sheet and the cash flow statement. The final chapters of this section explain the basic techniques used to interpret the information contained within these financial statements.
Part 3 covers management accounting and the use of financial information to mange a business. It reviews the analysis and build-up of cost before going on to demonstrate the use of costs in management decision-making. This section concludes with a discussion of the use of budgetary planning and control.
The final section of the book contains a glossary of the major financial and management accounting terms used in the book, which are extracted from the Official Terminology of CIMA (Chartered Institute of Management Accountants)
* Clear and easy to read
* Does not use jargon
* Focuses on the principles and use of accounting information, rather than the technical detail
* Provides material for self-testing with review questions throughout to assess progress at each stage
* Many fully worked exercises and examples
L'autore
Janet Walker is a freelance lecturer and consultant, specialising in courses in Financial Awareness
Trained as a management accountant with Brooke Bond Oxo Limited, qualifying as a Chartered Management Accountant (FCMA) in 1981. After seven years in industry, joined Croydon College in 1982 as a Senior Lecturer in management accounting and financial management. Studied for MBA at City University Business School in 1987/88. Worked as a full-time author for BPP Publishing Limited for eighteen months from 1990, responsible for writing and technical editing of a range of accountancy and marketing texts and workbooks. Set up own business in 1991 as a freelance lecturer and consultant, specialising in presenting courses in Financial Awareness for a variety of clients, including the Chartered Institute of Management Accountants (CIMA), the Institute of Chartered Accountants in England and Wales (ICAEW), City University Business School, V & A Museum, Markel International, National Lottery Heritage Fund, ICL Systems Service, Norwich Union, Weetabix Limited and the General Dental Council. Also providing financial planning and marketing consultancy services to small businesses. Other books published are primarily through BPP Publishing as above, and a number of CIMA Study Systems through CIMA Publishing.
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