内容简介
Thisbookisdesignedprimarilyformiddleandjuniormanagementwhodealwithfinancialinformationwithoutreallyunderstandingthecontent;studentswhoarestudyingaccountingasanon-specialistsubject,forexampleonabusinessstudiesorengineeringcourse.Thebookservesasabasicreferencetobeusedthroughoutthecourse.Itwillalsobeparticularlyhelpfulinprovidingthebasicgroundingthatisrequiredbeforemovingontothemoretechnicalandin-depthstudyofthesubjectthatmayberequiredonsomecourses.Studentswhoareembarkingonacourseofstudytobecomeaprofessionalaccountantwillalsofindthisbookofmajorbenefit.Inadditiontorevisionsthroughout,anewchapter'Makinglong-terminvestmentdecisions'coveringcapitalinvestmentdecisions,extendsandroundsoutthefinalpartofthebook:usingFinancialInformationtoManageaBusiness.Thechapterdealswiththeinvestmentappraisalprocessandcoversthemaininvestmentappraisaltechniquesfromthepointofviewofanon-specialist:paybackperiods,accountingrateofreturnanddiscountedcashflowmethodsarejustsomeofthenewtopicscovered.Thefocuswillbeonthelevelofunderstandingthatanon-specialistrequiresintheworkplaceassuch,inkeepingwiththerestofthebook,thechapterincludespracticalexamplesandexercisestoenhancethereader'sunderstanding.Thisbookisjargonfreeandeasytounderstand-nopriorknowledgeofthesubjectnecessary.Itfocusesontheprinciplesanduseofaccountinginformation.Itfeaturesreviewquestionstoassessprogressateachstageandmanyfullyworkedexercisesandexamples.
作者简介
JanetWalkerisafreelancelecturerandconsultant,specialisingincoursesinFinancialAwarenessTrainedasamanagementaccountantwithBrookeBondOxoLimited,qualifyingasaCharteredManagementAccountant(FCMA)in1981.Aftersevenyearsinindustry,joinedCroydonCollegein1982asaSeniorLecturerinmanagementaccountingandfinancialmanagement.StudiedforMBAatCityUniversityBusinessSchoolin1987/88.Workedasafull-timeauthorforBPPPublishingLimitedforeighteenmonthsfrom1990,responsibleforwritingandtechnicaleditingofarangeofaccountancyandmarketingtextsandworkbooks.Setupownbusinessin1991asafreelancelecturerandconsultant,specialisinginpresentingcoursesinFinancialAwarenessforavarietyofclients,includingtheCharteredInstituteofManagementAccountants(CIMA),theInstituteofCharteredAccountantsinEnglandandWales(ICAEW),CityUniversityBusinessSchool,V&AMuseum,MarkelInternational,NationalLotteryHeritageFund,ICLSystemsService,NorwichUnion,WeetabixLimitedandtheGeneralDentalCouncil.Alsoprovidingfinancialplanningandmarketingconsultancyservicestosmallbusinesses.OtherbookspublishedareprimarilythroughBPPPublishingasabove,andanumberofCIMAStudySystemsthroughCIMAPublishing.