Accountancy (eBook, PDF)

AIB Textbook

• Format: PDF

Produktbeschreibung

The Banking and Finance Series has been written for students who are preparing for the Associateship of the Institute of Bankers. The structure of the series follows the syllabus closely. Although the emphasis is on the Institute of Bankers' examinations the series is also relevant to students for other professional examinations such as the different Accountancy Bodies, Chartered Secretaries, Diploma in Public Administration, undergraduate business courses, BTEC, BEC, HND, DMS, Stock Exchange courses, Association of Corporate Treasurers, Institute of Freight Forwarders, Institute of Export. May 1985 Brian Kettell Series Editor xi This book is dedicated by Roger Bryant to his mother Acknowledgements The author is indebted to the following for permission to reproduce previously published material: The Chartered Association of Certified Accountants for reproduction of past examination papers and material from articles by the author which first appeared in The Student Newsletter. The Centre for Interfirm Comparisons for reproduction of the pyramid in Chapter 9. The Institute of Chartered Accountants in England and Wales for reproduction of Accounting Standards and material which first appeared in continuing professional education courses, of which the present author was Joint Technical Author. The Institute of Bankers for reproduction of past examination papers, and material from articles by the author which first appeared in The Journal of the Institute of Bankers. He is also grateful to John Argenti for permission to summarise in Chapter 14 sections of his book Corporate Collapse: Causes and Symptoms

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Produktdetails

• Verlag: Springer Netherlands
• Seitenzahl: 356
• Erscheinungstermin: 6. Dezember 2012
• Englisch
• ISBN-13: 9789400949645
• Artikelnr.: 44176268

Inhaltsangabe

1 Introduction to Accountancy.- The Users of Accounting Information.- Organisation of the Finance Function.- Financial accounting.- Management accounting.- Treasury function.- Auditing.- The Financial Statements.- Chairman's statement.- The directors' report.- The auditor's report.- The profit and loss account.- The balance sheet.- The notes to the accounts.- The statement of source and application of funds.- Other statements appearing in annual reports.- Other statements advocated by the corporate report.- The Interrelationships of the Financial Statements.- Accounts and the Banker.- This Book.- Further Reading.- 2 Accounting Principles and Practice I.- The Accounting Standards Committee.- The Accounting Requirements of the Companies Acts.- The Fundamental Concepts and Principles of Accounting.- Accounting concepts under the Companies Act and SSAP 2.- Accounting bases and accounting policies.- Accounting rules.- Stocks and Work-in-Progress.- The significance of stock valuation.- Stock cost allocation methods.- Stock valuation under the Companies Acts and accounting standards.- Standard accounting practice: stocks and work-in-progress (SSAP 9).- Differences between the Act and the Standard.- Long-Term Contract Work-in-Progress.- Long-term contract work-in-progress and the Companies Act 1981.- Base Stocks.- Research and Development Expenditure.- Foreign Currency Translation.- Conclusion: Accounting Principles and the Banker.- Further Reading.- 3 Accounting Principles and Practice II.- Depreciation and Accounting for Fixed Tangible Assets.- Methods of depreciation.- Misconceptions concerning depreciation.- Accounting regulations governing tangible fixed assets and depreciation.- Accounting for leases and hire purchase contracts.- Accounting for Intangible Fixed Assets.- Goodwill.- Accounting for Investments.- Investments shown as current assets.- Investment held as fixed assets.- Accounting for Liabilities.- Accounting for Contingencies.- Accounting for Post Balance Sheet Events.- Conclusion: Significance for the Banker.- Further Reading.- 4 Taxation.- Corporation Tax.- Advance Corporation Tax.- Ascertaining Taxable Income.- Capital allowances.- Stock appreciation relief.- Disallowed items.- A basic taxation computation.- Capital Gains.- Relief for Losses.- Close Companies.- Taxation of Partners and Sole Traders.- Deferred Taxation.- Calculation of deferred tax liability.- Deferred taxation and the 1984 tax changes.- Deferred taxation in the event of liquidation.- Franked and Unfranked Investment Income.- The Presentation of Taxation in Company Accounts.- Taxation and the Banker.- Further Reading.- 5 The Accounting Requirements of the Companies Acts.- The General Regulations Governing.- Company Accounts.- The Standard Formats for Accounts.- The balance sheet.- The profit and loss account.- Extraordinary items, exceptional items and prior year adjustments.- The supplementary notes to the accounts.- The directors' report.- Examples drawn from the accounts of public companies.- The Accounting Exemptions for Small and Medium-Sized Companies.- The modified accounts of a small company.- Notes to the accounts.- The modified accounts of a medium-sized company.- The auditor's special report.- Distributable Profits under the Companies Acts.- The Disclosure of Transactions Involving Directors.- The Companies Acts and the Banker.- Further Reading.- 6 Group Accounts.- Accounting for Trade Investments.- Associated and Related Companies.- The Accounting Treatment of Associated Companies (SSAP 1).- Accounting for Groups of Companies.- The principles of consolidated accounts.- Bookkeeping Procedures for Consolidation.- Further consolidation adjustments.- More complicated aspects of consolidation.- Provisions of the Companies Act Concerning Group Accounts.- Standard Accounting Practice - Group Accounts - (SSAP 14).- Merger and Acquisition Methods of Accounting for Amalagations.- The development of standard practice regarding merger accounting.- A