Financial Analysis and Control: Financial Awareness for Students and ManagersButterworth-Heinemann, 2014 M05 15 - 202 pages Financial Analysis and Control: Financial Awareness for Students and Managers discusses the analytical aspects of accounting. The book is comprised of 19 chapters that discuss the various concerns in analyzing accounting variables. The coverage of the text includes classwork examples and course-work case studies for topics, such as ration analysis, cash forecasting, and break-even analysis. The book also discusses pricing related topics including pricing policies, transfer pricing, and marginal cost approach to pricing. The text will be of great use to students and practitioners of accounting and financial managers. Entrepreneurs will also benefit from the book. |
Contents
| 1 | |
| 11 | |
Chapter 2
Ratio analysis | 30 |
Chapter 3 Creative accounting 1
| 54 |
Chapter 4 Analysis and planning
| 64 |
Chapter 5 Budgeting and cost behaviour
| 75 |
Chapter 6
Forecasting cash | 84 |
Chapter 7 Budgetary control theory
| 98 |
Chapter 11 Introduction to pricing policy
| 126 |
Chapter 12
Selling a service | 136 |
Chapter 13 Apportionment of overheads
| 143 |
Chapter 14 Marginal cost
approach to pricing | 150 |
Chapter 15
Creative accounting 2 | 162 |
Chapter 16
Transfer pricing | 168 |
Chapter 17
Breakeven analysis | 174 |
Chapter 18 Principal budgeting factor
| 181 |
Common terms and phrases
absorption cost absorption method accounting period apportionment balance sheet bought break-even point budgetary control calculated capital Cash and profit cash budget cashflow problem cent charge closing stock company's contract contribution per unit cost centres cost method cost of sales cost per unit creative accounting creditors Current assets Current liabilities Debtors ratio depreciation direct labour hours Direct material discount dividend estimated expected expenditure factoring agent financially aware manager Fixed assets fixed cost fixed overhead funds flow statement Gross profit included increase Less limiting factor Liquid ratio loan look loss account machine machinery manufacturing marginal cost approach months opening stock opportunity cost paid production profit and loss profit margin profit statement profit to sales purchase sales budget sales ratio sales value sector selling price sold stock valuation Task trading transfer price units at 40 variable cost