1Preface
944.4 Departmental accounts: 4.4.1 Allocation of Expenses
2Unit I - Accounting
954.5 Cash flow statements
3Chapter 1. Introduction to Double Entry Book Keeping
964.5.1 Need for Cash Flow Statements
41.1 The accounting equation and the balance sheet: 1.1.1 What do you Think of when you Read or Hear the Word ‘Accounting’?
974.5.2 Financial Reporting Standard 1: Cash Flow Statements
51.2 History Of Accounting
984.5.3 International Accounting Standard 7: Cash Flow Statements
61.3 The objectives of accounting
994.5.4 Businesses other than Companies
71.4 People and businesses
1004.5.5 Profit and Liquidity are Not Directly Related
81.5 Recording accounting data
1014.6 Exercise
91.6 Classifying and summarising
102Unit II - Marketing
101.7 Communicating information
103Chapter 5. Introduction to Marketing
111.8 What is bookkeeping?
1045.1 The nature of marketing
121.9 Users of accounting information
1055.2 The management process
131.10 The accounting equation
1065.3 Strategic decisions and the nature of strategy
141.11 The balance sheet and the effects of business transactions
1075.4 The marketing/strategy interface : 5.4.1 The four Horsemen of the Corporate Apocalypse and the Emergence of the Neo-marketing Organization
151.11.1 The Introduction of Capital
1085.5 Exercise
161.11.2 The Purchase of an Asset by Cheque
109Chapter 6. Approaches to Customer Analysis
171.11.3 The Purchase of an asset and the Incurring of a Liability
1106.1 Introduction
181.12 Equality of the accounting equation
1116.2 Advantage of understanding customer needs
191.13 The double entry system for assets, liabilities and capital
1126.3 Coming to terms with buyer behavior
201.13.1 Nature of a Transaction
1136.3.1 Global Travelers.
211.13.2 The Double Entry System
1146.3.2 The Emergence of the New Consumer:
221.13.3 The Accounts for Double Entry
1156.3.3 The New Consumer and the Youth Market
231.13.4 Abbreviation of ‘Limited.’
1166.4 Factors influencing consumer behavior
241.13.5 Value Added Tax (VAT)
1176.4.1 The Significance of Culture
251.14 The asset of stock
1186.4.2 Social Factors
261.14.1 Stock Movements
1196.4.3 Personal Influences on Behavior
271.14.2 Purchase of Stock on Credit
1206.4.4 Psychological Influences
281.14.3 Purchases of Stock for Cash
1216.5 Issues of perception
291.14.4 Sales of Stock on Credit
1226.6 The buying decision process
301.15 Sales of stock for cash
1236.6.1 The Five Buying Roles
311.15.1 Returns Inwards
1246.6.2 Different Types of Buying Behavior
321.15.2 Special Meaning of ‘sales’ and ‘purchases.’
1256.6.3 Understanding the Buying Decision Process
331.15.3 Comparison of Cash and Credit Transactions for Purchases and Sales
1266.7 The rise of the new consumer and the implications for marketing planning: 6.7.1 The genie of the Super-powered Consumer
341.16 The effect of profit or loss on capital and the double-entry system for expenses and revenues
1276.8 Organizational buying behavior
351.16.1 The Nature of Profit or Loss
1286.8.1 Who is Involved in the Buying Process?
361.16.2 Profit or Loss and Sales
1296.8.2 Relationship Marketing Myopia
371.16.3 Profit or Loss and Expenses
1306.9 Developing the customer community
381.16.4 Debit or Credit
1316.10 Relationship marketing: the next stage of thinking
391.16.5 Drawings
1326.11 Changing demographics
401.17 Exercise
1336.11.1 The Youthful Elderly
41Chapter 2. An Introduction to Financial Analysis
1346.11.2 Aging Children (the under 14s)
422.1 The need for ratios
1356.11.3 Aging Children (the teens)
432.2 How to use ratios
1366.12 Exercise
442.3 Users of ratios
137Chapter 7. Problems to Overcome
452.3.1 Liquidity Ratios
1387.1 Introduction
462.3.2 Current Ratio
1397.2 Learning objectives
472.3.3 Acid Test Ratio
1407.2.1 Pressure
482.4 Efficiency ratios
1417.2.2 Problems in the Marketing Subsystem
492.4.1 Stock Turnover
1427.2.3 Production – marketing Interface
502.4.2 Debtor/sales Ratio
1437.2.4 Purchasing – marketing Interface
512.4.3 Shareholder Ratios
1447.2.5 Personnel – marketing Interface
522.4.4 Capital Structure Ratios
1457.2.6 Accounting – marketing Interface
532.5 FRS 21 and IAS 10: Events after the Balance Sheet Date
1467.3 Problems of marketing feedback: 7.3.1 Information Adequacy
542.6 FRSSE: Financial Reporting Standard for Smaller Entities
1477.4 Pricing
552.7 Exercise
1487.5 Product management
56Chapter 3. An Introduction to Management Accounting
1497.6 Sales operations
573.1 Background
1507.7 Cost problems
583.2 What sort of things are done with this information?
1517.8 Marketing orientation
593.3 Cost accounting
1527.8.1 What is the Marketing Orientation?
603.4 Historical costs
1537.8.2 How can a Marketing Orientation be Recognized?
613.4.1 Product Costs
1547.8.3 How can a Marketing Orientation be Developed?
623.4.2 Period Costs
1557.8.4 Developing an Internal Marketing Program
633.5 Cost control
1567.9 Planning orientation
643.6 Costing approaches
1577.10 Organizational issues
653.6.1 Absorption Costing
1587.11 Organizational design
663.6.2 Marginal Costing
1597.12 Centralization versus decentralization
673.7 Costing systems: 3.7.1 Process Costing
1607.13 Form Advantages Disadvantages Situational indicators
683.8 Budgeting and budgetary control
1617.13.1 Centralized Control
693.9 Other aspects of management accounting
1627.13.2 Decentralization
703.10 Exercise
1637.14 Exercise
71Chapter 4. Special Accounting Procedure
164Chapter 8. Missions and Objectives
724.1 Introduction to accounting ratios
1658.1 The purpose of planning
734.1.1 The Need for Accounting Ratios
1668.2 The problems of marketing planning
744.1.2 Mark-up and Margin
1678.3 The characteristics of good mission statements
754.1.3 The Relationship Between Mark-up and Margin
1688.4 Modifying the mission statement over time
764.1.4 Manager’s Commission
1698.5 Influences on the mission statement
774.1.5 Stock Turnover
1708.6 Mission statements: the starting point
784.2 Manufacturing accounts
1718.6.1 Industry Scope.
794.2.1 Manufacturing: Not Retailing
1728.6.2 Geographical Scope.
804.2.2 Direct and Indirect Costs
1738.6.3 Market Segment Scope.
814.2.3 Indirect Manufacturing Costs
1748.6.4 Vertical Scope.
824.2.4 Administration Expenses
1758.7 The need for communication and the growth of visioning: 8.7.1 Vision, Commitments and Leadership Principles
834.2.5 Selling and Distribution Expenses
1768.8 Influences on objectives and strategy
844.2.6 Financial Charges
1778.8.1 External Influences on Objectives
854.2.7 Format of Financial Statements Manufacturing Account Part
1788.8.2 The Nature of the Business
864.2.8 Trading Account Part
1798.9 The significance and implications of the organizational culture
874.2.9 Sales
1808.10 Guidelines for establishing objectives and setting goals and targets
884.2.10 The Market Value of Goods Manufactured
1818.10.1 Primary and Secondary Objectives
894.3 Further methods of providing for depreciation
1828.10.2 Objectives and Time Horizons
904.3.1 The Revaluation Method
1838.11 Exercise
914.3.2 Depletion Unit Method
184Appendix
924.3.3 Machine Hour Method
185Glossary
934.3.4 Units of the Output Method
186Index
