非财务主管的财务课程McGraw-Hill 36-Hour Course in Finance for Non-Financial
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作者： Robert A. Cooke著
出 版 社：
出版时间： 2004-12-1字数：版次： 1页数： 320印刷时间： 2004/12/01开本：印次：纸张： 胶版纸I S B N ： 9780071425469包装： 平装内容简介
In the wake of recent accounting scandals, most managers now realize they need to know more about the inner workings of finance. Many, however, don't know where they will find the time. The McGraw-Hill 36-Hour Course in Finance for Non-Financial Managers is designed to give readers a working mastery of all finance essentials in just 36 hours and has now been updated to help readers understand the substantial regulatory and practical changes that have taken place in the new world of business accounting. This hands-on workbook delivers its information in accessible and reader-friendly style, including self-study questions and case studies for each chapter. Information new to this edition includes:
Key updates to generally accepted accounting principles (GAAP)
Sections detailing what auditing is and what auditors do
Entirely new sections on pro forma financial statements, stock options as an expense, and more .
目录
Preface
1NumbersrNumbersfNumbers：TheWhyandtheHow
StatisticsandNumbersThatConfoundUs
Scores：NumbersWeEnjoy
SimplicityMakesItEasier
GoingintoBusiness(OurNovel)
BasicConcept(CashAccountingandAccrualAccounting)
ReportVersion1
ReportVersion2
WhentoUseandNotUseCashAccountin2
AFewBasicTeFins
FinancialStatementsandReports
GenerallyAcceptedAccountingPrinciples(GAAP)
WhoMakestheRules?WhoDefinesGAAP?
Summary
ReviewQuestions
CaseStudyQuestion
2.KeepingScore：Sales
WhatIsaSale?
TypesofSales
CashSale
CreditSale(SaleonAccount)
Consignment(Sale?)
SecuredSale
F100rPlanSale
SaleofServices
Long．Te!rmContracts
ReductionofSales
BadDebts
SalesReturns
SalesAllowances
Warranties
CashDiscounts(AlsoCalledSalesDiscounts)
Reports
HowtoFudgetheSalesFigures
Summary
ReviewQuestions
CaseStudyQuestion
3．KeepingScore：CostofSales
CostofGoodsSold
Inventory
InventoryValue(FIFO／LIFO)
UnventoryValue(AverageCost)
LowerofCostorMarket
FreightonPurchases
DiscountsonGoodsPurchased
TradeDiscount
VolumeDiscount
PurchaseDiscount
CostofServices
HowtoFakeaReductioninCostofGoodsSold
Summary
ReviewQuestions
CaseStudyQuestion
4．KeepingScore：Expenses
Expenses：WhatAreThey?HowAreTheyRepoSed?
ExpenseClassification，inGeneral
AlphabeticalorSizeOrder
Detailed，byDepartmentorDivision
Fine—TuningaDepartmentalizedReport
ControllableandUncOntr01lableExpenses
SummaryReports(JusttheEssentials)
……
5.Epuipment and Other Things That Will Be Around for Years
6.Buying,Leasing,or Doing Without
7.The Balance Sheet
8.Ownership and Epuity
9.Budgeting/Planning
10.Budget Reporting and More Budgets
11.Manufacturing and Construction
12.Analysis of an Enterprise
Special Topic:What Do Auditors Do-Or Should They Do?
Appendix A：Flexible Budget Computations
Appendix B：Sources of Industry Averages
Appendix C：Sources of Information on Publicly
Held Corporations
Appendix D：Dates Pertinent to Dividends on
Publicly Held Stock
Appendix E：Classes of Common Stock and
Preferred Stock
Appendix F：Goodwill
Appendix G：Nonprofit Organizations
Answer Key to Review Questions and Case Studies
Glossary
Index
Final Examination
