Accounting and finance for managers in tropical agriculture /
David V. Coy.
- London : Longman, 1989.
- xii, 118 p. : ill. ; 21 cm.
Table of Contents
1 The Balance Sheet Accounting concepts The effect of Transactions on the balance sheet Summary Self-development activities
2 The Trading and Profit and Loss Account Revenue and capital items Depreciation Accounting for stocks Presentation of profit statements Summary Self-development activities
3 Working Capital and Cash Flow Capital Profits and cash Cash flow statements Sources and applications of Funds statements Summary Self-development activities
4 Keeping Accounting Records Double entry system Books of original entry or subsidiary books Trial balance Final account Summary Self-development activities
5 Budgetary Control Setting budgets Master budget Reporting back Price and quantity variances Management action and cost control Summary Self-development activities
6 Decision Making Production cost Absorbed costs and marginal costs Partial budgeting Break-even analysis Summary Self-development activities
7 Understanding Company Annual Reports Accounting Ratios Balance sheet ratios Profitability or Income statement rations Limitation to ration analysis Summary Self-development activities
8 Corporate Finance Alternative forms of finance Gearing Summary Self-development activities
9 Accounting for Inflation How does inflation affect accounts? Measuring inflation Adjusting for inflation Summary Self-development activities