By William Webster
Translated into sixteen languages! The reader-friendly, icon-rich Briefcase Books sequence is needs to interpreting 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" from time to time. The skills-based Briefcase Books sequence is full of principles and methods to aid managers develop into extra able, effective, potent, and precious to their firms.
While they do not want the data of a CPA, all managers needs to nonetheless have a uncomplicated knowing of the way funds is tracked and accounted for in a company.
Using the sidebars and down-to-earth sort that has develop into the Briefcase Books trademark, Accounting for Managers defines crucial terms--from normal ledger to chart of accounts--and, extra importantly, discusses their purposes in daily company. It additionally introduces managers to well known accounting software program courses and their use in monitoring and allocating money within the association.
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Additional resources for Accounting for Managers (Briefcase Books Series)
28 Accounting for Managers Securities and Exchange Commission (SEC) A government agency that—through the Securities Act of 1934, the Securities Exchange Act of 1935, the Sarbanes-Oxley Act of 2002, and other legislation—plays a major role in the oversight and enforcement of accounting rules, with the Financial Accounting Standards Board and the Government Accounting Standards Board. Financial Accounting Standards Board (FASB) A private entity, established in 1973, that issues accounting and financial reporting guidelines like GAAP for the private sector.
The cost/benefit constraint kicks in when the company tries to correct the $1,000 error mentioned above. What did it cost Captain Queeg to find out what happened to the strawberry preserves? How hard should the Defense Department look for a missing $100M? You decide whether it’s worth it. Accountants and managers make many estimates. How much to reserve for warranty repairs? How much to set aside for uncollectible accounts? How long will a machine be in pro- Concepts and Principles, Checks and Balances 35 ductive service?
5. 6. 7. Analyze business transactions. Journalize transactions. Post transactions to the ledger accounts. Prepare a trial balance of the general ledger. Analyze, prepare, and post the adjusting entries. Prepare an adjusted trial balance. Prepare the financial statements: income statement, balance sheet, and statement of cash flows. 8. Journalize and post the closing entries. 9. Prepare a post-closing trial balance. We learned in Chapter 1 there would be a flow of gozintas and gozoutas that we would visualize and fit into the accounting equation, or its corollary, the revenue proposition.
Accounting for Managers (Briefcase Books Series) by William Webster
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