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

ISBN-10: 0080347886

ISBN-13: 9780080347882

Now in its 5th version, this booklet 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 issues as accounting for inflation, the importance of money administration and keep watch over and the improvement of accounting criteria, lots of that have no longer been taken care of in any unmarried, contemporary, aggressive work.

This totally revised and up to date model comprises new fabric on operating capital and administration, accounting laws and traditional atmosphere, and at the "newer" accounting suggestions that experience lately been developed.

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Extra info for An Introduction to Business Accounting for Managers

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G. Rolls Royce who, before changing their policy on this matter, increased reported profits by some £20 million by classifying research and development expenditure as capital rather than revenue expenditure; G E C who saw a ι takeover profit forecast of £10 million by Α Ε Ι turn into a loss of £4 Λ million on a change in basis of stock valuation) brought b a d o d o u r u p o n the accounting profession who therefore felt that perhaps the time had come to constrain the scope for opinion or at least have it brought out into the open.

The fall in market value often stimulates market interest which might cause the market value of his shares to rise. —having now more shares, it might be easier for the shareholder to dispose of a part of his holding if he wished to d o so. 52 A N I N T R O D U C T I O N TO BUSINESS A C C O U N T I N G FOR M A N A G E R S Rights Issue D o not confuse a bonus issue with a rights issue of shares. In a rights issue money does actually change hands and value is added to the company. A one for two rights issue implies that the shareholder is thereby given the right, if he wishes, to buy one new share for every two that he currently holds.

Yet another type of preference share is a participating preference share, which carries the right to a further share in profits in addition to their fixed dividend after ordinary shareholders have been paid a certain percentage dividend. The full title of a preference share will indicate which type it is: a " 6 per cent Cumulative Redeemable Preference Share 2000-5", for example, is a preference share which carries the right to a fixed annual dividend of 6 per cent of the nominal value of the share and, should there be insufficient profit in any year to meet this dividend, the right accumulates until paid in full; the share will be repaid sometime between 1st J a n u a r y 2000 and 31st December 2005.

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


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