Download Accounting and Finance for Non-Specialists (6th Edition) by Eddie McLaney, Peter Atrill PDF

By Eddie McLaney, Peter Atrill

Accounting and Finance for Non-specialists, 6th version is aimed basically at scholars who're no longer majoring in accounting or finance yet who're learning introductory point accounting as a part of their direction.

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Extra info for Accounting and Finance for Non-Specialists (6th Edition)

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4 Financial accounting statements tend to reflect past events. In view of this, how can they be of any assistance to a user in making a decision when decisions, by their very nature, can only be made about future actions? qxd 3/30/06 3:20 PM Page 25 Chapter 2 Measuring and reporting financial position Introduction We saw in the previous chapter that accounting has two distinct strands – financial accounting and management accounting. This chapter, and Chapters 3 to 5, examine the three major financial statements that form the core of financial accounting.

This increase in capital reflects the fact that increases in wealth, as a result of trading or other operations, will be to the benefit of the owners and will increase their stake in the business. 6 What would have been the effect on the balance sheet if the inventories had been sold on 7 March for £1,000 rather than £5,000? The balance sheet on 7 March would be as follows: Jerry and Co. Balance sheet as at 7 March £ Assets Cash at bank (17,000 + 1,000) Motor van Inventories (stock) (3,000 − 3,000) 18,000 5,000 – 23,000 £ Claims Capital [10,000 + (1,000 − 3,000)] 8,000 Liabilities – loan 12,000 Liabilities – trade payable (creditor) 3,000 23,000 As we can see, the inventories (£3,000) will disappear from the balance sheet, but the cash at bank will rise by only £1,000.

Unless the item can be measured in monetary terms, with a reasonable degree of reliability, it will not be regarded as an asset for inclusion on the balance sheet. Thus, the title of a magazine (for example Hello! or Vogue) that was created by its publisher may be extremely valuable to the business, but this value is usually impossible to quantify. It will not, therefore, be treated as an asset. Note that all four of these conditions must apply. If one of them is missing, the item will not be treated as an asset, for accounting purposes, and will not appear on the balance sheet.

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