By William Webster
Translated into sixteen languages! The reader-friendly, icon-rich Briefcase Books sequence is needs to analyzing for all managers at each point.
All managers, no matter if fresh to their positions or well-established within the organizational hierarchy, can use a bit "brushing up" at times. The skills-based Briefcase Books sequence is full of principles and techniques to aid managers turn into extra able, effective, potent, and important to their agencies.
While they do not want the information of a CPA, all managers needs to nonetheless have a simple knowing of ways funds is tracked and accounted for in a company.
Using the sidebars and down-to-earth sort that has turn into the Briefcase Books trademark, Accounting for Managers defines crucial terms--from common ledger to chart of accounts--and, extra importantly, discusses their functions in daily company. It additionally introduces managers to renowned accounting software program courses and their use in monitoring and allocating cash within the association.
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Additional resources for Accounting for Managers (Briefcase Books Series)
If you work for a privately held firm, bankers and taxing authorities will show great interest in your financial reports. 38 Accounting for Managers By providing a check on unscrupulous managers, the audit function should stop the sort of abuses that have resulted in corporate scandal. The audit function failed in most cases through personal cupidity on the part of auditors rather than structural flaws in the audit process. Your business should have two types of audits. An internal audit will look at things like financial controls to make it harder for assets to be diverted from within the company.
Can it measure the value of transactions in a manner that permits recording their proper monetary value in the financial statements? This objective concerns the financial statement assertion of valuation or allocation. • Are transactions recorded in the proper accounting period? This objective concerns the financial statement assertions of existence or occurrence and completeness. • Can it present the transactions and related disclosures in the financial statements? This objective concerns the financial statement assertions of rights and obligations and presentation and disclosure.
Financial Statements Income Statement Revenues Expenses Business Activities Operating Activities Statement of Cash Flows Operating Activities Investing Activities Financing Activities Operating Activities Investing Activities Financing Activities Balance Sheet Current Assets Long-Term Assets Current Liabilities Long-Term Liabilities Equity Operating Activities Investing Activities Operating Activities Financing Activities Financing Activities Table 3-1. Financial statements and categories of activities As we step through the financial statements, we can see where each category of activity fits.