Thorn, Derek creator text xxu London Mercury Books c1991 monographic eng

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143 p.: 22cm. Contents: Introduction -- The Finance organisation -- Financial accounting -- Management accounting -- The Treasury function -- The Profit and loss account and balance sheet -- The Final accounts -- Profit and loss account -- Balance sheet -- Accounting concepts -- Basic concepts -- Accounting policies -- Historical accounting and inflation accounting -- Depreciation of fixed assets -- Interpreting the financial accounts -- The Stock exchange -- The Users of the accounts -- The Use of ratios -- Management accounting -- Costing systems -- Classification and allocation of costs -- Fixed and variable overheads -- Marginal costing -- Standard costing -- Controlling cash resources -- Cash flow statement -- Sources and application of funds statement -- Control of working capital -- Planning -- Business planning -- Project planning -- Evaluation techniques -- Groups of companies -- Group structures -- Overseas operations -- Acquisitions and goodwill -- Managing a group of companies -- Conclusions -- Taxation -- Taxable profits and tax payable -- Balancing charges and balancing allowances -- Timing differences and permanent differences -- Date of payment -- Foreign currencies and export finance -- Foreign currencies -- Export finance -- Research and development -- Capitalisation of development cost -- Creative accounting. Derek Thorn Includes index. Finance HG4026.T39 1852521341 120611