Download An Introduction to Business Accounting for Managers by W. C. F. Hartley (Auth.) PDF

By W. C. F. Hartley (Auth.)

Now in its 5th variation, this e-book dispels a lot of the mystique surrounding accounting and finance for the non-financial supervisor. it's going to let the reader to speak extra successfully with monetary advisers and support to augment the standard of the monetary judgements that managers need to make. It comprises such subject matters as accounting for inflation, the importance of money administration and keep watch over and the advance of accounting criteria, a lot of that have now not been handled in any unmarried, fresh, aggressive work.

This totally revised and up-to-date model contains new fabric on operating capital and administration, accounting laws and conventional environment, and at the "newer" accounting concepts that experience lately been developed.

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Additional resources for An Introduction to Business Accounting for Managers

Example text

Specimen Annual Accounts The appropriation section and balance sheet reproduced on pages 58 and 59 comprise a simple example demonstrating the principles discussed in this and earlier chapters. The meaning of most of the items included should now be understood, but some new items have been introduced. Brief comments on each item are made below and, where appropriate, reference is made to earlier parts of the text which may be re-read if the meaning of a particular item is not apparent. Corporation Tax on profit of the year is the estimated amount payable on the profit of £17,418.

E. used for expansion purposes, as indicated in the preceding paragraph. Returning to the above example, had the directors of The X Co. Ltd. decided to appropriate £14,000 to reserve, an extract from the annual accounts would have appeared as follows: Appropriation Section Year 2 £ Appropriation to reserve Dividends paid Balance carried forward Net profit b/d 14,000 5,000 Balance brought forward from last year 7,000 £26,000 Issued capital (detail as before) Reserve Ρ & L A/c balance Shareholders' capital employed Extract from Balance Sheet as at Year 2 £ 85,616 14,000 7,000 106,616 £ 20,000 6,000 £26,000 54 AN INTRODUCTION TO BUSINESS ACCOUNTING FOR MANAGERS Note that the shareholders' capital employed at £106,616 is exactly the same as if no appropriation to reserve had been made.

Expenditure incurred in maintaining the fixed assets in efficient working order; costs of manufacture, selling and distribution; expenses of administration and management are all examples of revenue expenditure. This type of expenditure will be debited to a nominal account and will thus be a charge to the profit and loss account. Note that it is not the nature of the expenditure but the purpose for which it is incurred which determines whether it is capital or revenue expenditure. e. a normal running expense; however, if that employee were engaged on, say, installing a brand-new central heating system to the factory, his wages will be capital expenditure.

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