Frank Wood's business accounting . 2

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Détails bibliographiques
Auteur principal: Sangster, Alan.
Autres auteurs: Gordon, Lewis., Wood, Frank, 1926-2000.
Support: Livre
Langue: Anglais
Publié: Harlow, England ; Paris [etc.] : Pearson Education limited, copyright 2018.
Édition: Fourteenth Edition.
Sujets:
Autres localisations: Voir dans le Sudoc
Résumé: La 4ème de couverture indique : "Ce livre reste un texte de référence en matière d'établissement des coûts et de budgétisation, ainsi que des comptes d'entreprise et des comptes consolidés. Avec ses exemples, questions et réponses, Business Accounting 2 est une ressource essentielle pour les étudiants en comptabilité et les stagiaires. Steve OConnor, Université London South Bank"
Table des matières:
  • PART 1 : Companies
  • 1 /Limited companies : general background. 2 /The issue of shares and loan notes. 3 /Companies purchasing and redeeming their own shares and loan notes. 4 /Limited companies taking over other businesses. 5 /Taxation in company financial statements. 6 /Provisions, reserves and liabilities. 7 /The increase and reduction of the share capital of limited companies. 8 /Accounting standards, related documents and accounting ethics. 9 /The financial statements of limited companies: income statements, related statements and notes.10 /The financial statements of limited companies : balance sheets. 11 /Published financial statements of limited companies: accompanying notes. 12 /Statements of cash flows
  • PART 2 : Groups
  • 13 /Group financial statements: an introduction. 14 /Consolidation of balance sheets: basic mechanics (I). 15 /Consolidation of balance sheets: basic mechanics (II). 16 / Intercompany dealings: indebtedness and unrealised profit in inventory.17 /Consolidated financial statements : acquisition of shares in subsidiaries at different dates.18 /Intra-group dividends. 19 /Consolidated balance sheets: sundry matters. 20 /Consolidation of the financial statements of a group of companies. 21 /Consolidated income statements and statements of comprehensive income. 22 /Business combinations: purchase method accounting. 23 /Standards covering subsidiaries, associates and joint arrangements
  • PART 3 : Financial calculations and analysis
  • 24 /Maths for accounting. 25 /Interest, annuities and leasing. 26 /Accounting ratios. 27 /Interpretation of financial information
  • PART 4 : Issues in financial reporting
  • 28 /Theories of accounting-related choice. 29 /Earnings management. 30 /Theories of accounting practice. 31 /Current cost accounting. 32 /Social and environmental reporting and integrated reporting. 33 /Corporate governance. 34 /Public sector accounting. 35 /Accounting for management control. 36 /The balanced scorecard
  • PART 5 : The emerging business environment of accounting
  • 37 /The supply chain and enterprise resource planning systems. 38 /E-commerce and accounting. 39 /Forensic accounting
  • Appendices