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Accountancy AIB Textbook

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...

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Bibliographic Details
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: Dordrecht Springer Netherlands 1985, 1985
Edition:1st ed. 1985
Series:Banking and Finance Series
Subjects:
Accounting
Online Access:
Collection: Springer Book Archives -2004 - Collection details see MPG.ReNa
Table of Contents:
  • Further Reading
  • 12 Financing Decisions
  • The Criteria for Selecting Finance
  • Options and Alternatives
  • Calculating the Cost of Capital
  • Conclusion
  • Further Reading
  • 13 Company Valuation
  • Earnings per Share
  • Investment Ratios
  • The Valuation of Companies: Theoretical and Practical Approaches
  • Valuation of Private Companies and Partnerships
  • The Accountant’s Approach to Valuing Goodwill
  • The Accountant’s Report
  • The Gone Concern Valuation
  • Conclusion
  • Further Reading
  • 14 Accounting for Reorganisations and Reconstructions
  • Share Capital and Share Premium
  • Redeemable Shares
  • Purchase by a Company of its Own Shares
  • Reconstructions, Reorganisation and Liquidations
  • Appendix 1 Information to be Given as Notes to the Accounts in Accordance with the Companies Act
  • Appendix 2 Present Value Table
  • Management Accounts and Financial Accounts
  • Examining a Budget
  • Costs and Costing
  • Profit Volume Analysis
  • Control
  • Absorption Costing and Marginal Costing
  • Conclusion
  • Further Reading
  • 10 Planning and Controlling Working Capital and the Flow of Funds
  • The Flow of Funds within a Business: The Working Capital Cycle
  • Planning the Flow of Funds
  • Controlling the Flow of Funds
  • Calculating the Working Capital Cycle
  • Statement of Source and Application of Funds
  • Conclusion
  • Further Reading
  • 11 Investment Decisions
  • The Time Value of Money
  • DCF Methods of Investment Appraisal
  • The Internal Rate of Return
  • The NPV and IRR Methods Compared
  • Conventional Methods of Investment Appraisal
  • DCF and Conventional Methods ofInvestment Appraisal Compound
  • Risk and Uncertainty in Capital Investment
  • Inflation and Investment Appraisal
  • The Administrative Framework for Investment Decisions
  • Conclusion: Investment Decisions and the Banker
  • 1 Introduction to Accountancy
  • The Users of Accounting Information
  • Organisation of the Finance Function
  • The Financial Statements
  • 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
  • Stocks and Work-in-Progress
  • Standard accounting practice: stocks and work-in-progress (SSAP 9)
  • 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
  • Accounting for Intangible Fixed Assets
  • Accounting for Investments
  • The Accounting Treatment of Associated Companies (SSAP 1)
  • Accounting for Groups of Companies
  • Bookkeeping Procedures for Consolidation
  • Provisions of the Companies Act Concerning Group Accounts
  • Standard Accounting Practice — Group Accounts — (SSAP 14)
  • Merger and Acquisition Methods of Accounting for Amalagations
  • Accounting for Foreign Currency Translations
  • Conclusion: Group Accounts and the Banker
  • Further Reading
  • 7 Inflation and Accounting
  • The Deficiencies of Historic Cost Accounting in a Period of Inflation
  • SSAP 16 — Current Cost Accounting
  • Criticisms of SSAP 16 in Practice
  • The Statement of Intent and ED 35
  • Current Cost Accounts and the Banker
  • Further Reading
  • 8 Interpretation of Financial Accounts
  • Preliminary Examination of the Annual Report
  • Ratio Analysis
  • Empirical Research on the Predictability of Company Accounts
  • Conclusion
  • Further Reading
  • 9 Management Accounting and the Analysis of Profit Performance
  • 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 Gains
  • Relief for Losses
  • Close Companies
  • Taxation of Partners and Sole Traders
  • Deferred Taxation
  • 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
  • The Standard Formats for Accounts
  • The Accounting Exemptions for Small and Medium-Sized Companies
  • 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

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