This title provides the reader with a conceptual overview of how business organisations may be structured as a means to measure their performance.
The text continues by examining techniques of financial and management accounting, providing a focus for measuring organisational performance and objective attainment.
Examples are provided throughout to show how the underlying principles are applied in practice.

Author(s): Hastings, W. J.
Published: 1997
Binding: Paperback
ISBN 10: 185609118X ISBN 13: 9781856091183

CONTENTS

Preface

Author Profile

Acknowledgements

1.0  What is an Organisation?

1.1   Introduction

1.2   What is an Organisation

1.3   The “Internal” Environments

1.4   The External Environments within which the Organisation Operates

1.5   The Objectives of an Organisation

1.6   The Organisational Functions

1.7   The Complexity of the Interfaces

1.8   Is there an Ideal?

1.9   Organisation Charts

1.10 The Maximisation of Profit

1.11 The Homeostasis of the Organisation

2.0  An Introduction to Financial Accounting

2.1   The Theoretical Framework

2.2   Personality and Status

2.3   The Accounting Profession

2.4   The Balance Sheet

2.5   Conclusion

3.0  Double Entry and the Trial Balance

3.1   Introduction     

3.2   The Structure of the Ledger

3.3   The Ledger Accounts and Double Entry

3.4   Capital and Revenue Expenditure

3.5   The Problem of Stock

3.6   Expenses and Revenue

3.7   Towards the Trading and Profit and Loss Accounts and the Balance Sheet

3.8   Structuring the Final Accounts and the Balance Sheets

4.0  Stock and Credit Sales

4.1   Stock Valuation

4.2   Bad Debts and Their Provision

4.3   Determining Expectation

5.0  Adjustment Accounting

5.1   Introduction

5.2   Accruals

5.3   Deferrals

5.4   Depreciation

5.5   Disposal of Assets

6.0  Manufacturing Accounts

6.1   Introduction     

6.2   The Use of Production Resources

6.3   Structuring the Manufacturing Accounts

6.4   The Elements of Cost

6.5   The Concepts and Conventions

6.6   Revision

7.0  The Accounts of Corporations

7.1   Creating a Corporation

7.2   A Perspective of the Companies’ Act

7.3   Preparation of the Final Accounts

7.4   Corporation Tax

7.5   A Practical Example

8.0  Costing

8.1   Introduction

8.2   The Elements of Cost

8.3   Pricing

9.0  The Interpretation of Accounts

9.1   Introduction     

9.2   Ratio Analysis

9.3   Conclusion

10.0  Break-even Analysis

10.1 Introduction

10.2 Budgeting Control

11.0  Cash Flow Statements

11.1 Introduction

12.0  Investment Appraisal in Risk Protection

12.1 Introduction

12.2 The Need for Goals

12.3 The Nature of Capital Expenditure

12.4 The Techniques of Analysis

12.5 Independent and Dependent Projects

12.6 Conclusion

13.0  Project Planning

13.1 Introduction

13.2 The Nature of Projects

13.3 The Role of Management in Project Planning

13.4 Some Techniques Used in Project Planning

13.5 The Role of Die Computer

 

Index