The Penguin Dictionary of Accounting (Penguin Reference Books)

0 avg rating
( 0 ratings by Goodreads )
 
9780140514889: The Penguin Dictionary of Accounting (Penguin Reference Books)

A new addition to the Penguin reference list, The Penguin Dictionary of Accounting focuses on financial reporting with coverage of the relevant terms in tax, auditing and management accounting. The British-based book includes important US differences and analyses all terms used in International Accounting Standards, providing a broad international outlook. The Penguin Dictionary of Accounting is an essential read for the student and businessperson alike.

"synopsis" may belong to another edition of this title.

From the Publisher:

Some sample entries:


CASH FLOW

Sometimes used to refer very loosely to the amount of cash coming into or out of a business in a particular period. However, it can be used as a more precise accounting term, particularly in North America, to refer to net profit with depreciation charges added back. The latter will have been deducted in the calculation of the former, but is not, of course, a cash payment of the period in question.

NET ASSETS

The worth of a business in accounting terms, as measured from its balance sheet, i.e. it is the total of all the assets, less the liabilities that are owed to outsiders. Naturally, this total equals the shareholders' equity.


However, in reality, a business is nearly always worth more than its net assets, because accountants use historical cost accounting as a measurement basis, and because important assets, such as the loyalty of customers, are excluded due to conservatism and the money measurement convention. Thus, the market capitalization of a company will nearly always be greater than its accounting net assets.

VALUE ADDED TAX

A multi-stage sales tax paid by suppliers but borne, at least partly, by consumers in terms of higher prices. Each time that goods or services move from one supplier to the next, or to the final customer, the tax is levied. However, in general, the tax to be paid by a supplier to the tax authorities can be reduced by the tax suffered by the supplier in his capacity as a purchaser.


Such a tax is in operation throughout the EU. In the UK, a few goods are exempt supplies and others are zero-rated supplies.

About the Author:

Christopher Nobes is the PricewaterhouseCoopers Professor of Accounting at Reading University. He is on the board of the Association of Chartered Certified Accountants (ACCA) and is the author of The Economist Pocket Accounting Book. He lives in Kensington, London.

"About this title" may belong to another edition of this title.

Top Search Results from the AbeBooks Marketplace

1.

Christopher Nobes
Published by Penguin Global (2003)
ISBN 10: 0140514880 ISBN 13: 9780140514889
New Paperback Quantity Available: 1
Seller
Irish Booksellers
(Rumford, ME, U.S.A.)
Rating
[?]

Book Description Penguin Global, 2003. Paperback. Book Condition: New. book. Bookseller Inventory # 0140514880

More Information About This Seller | Ask Bookseller a Question

Buy New
15.93
Convert Currency

Add to Basket

Shipping: FREE
Within U.S.A.
Destination, Rates & Speeds

2.

Christopher Nobes
Published by Penguin Global (2003)
ISBN 10: 0140514880 ISBN 13: 9780140514889
New Paperback Quantity Available: 1
Seller
Ergodebooks
(RICHMOND, TX, U.S.A.)
Rating
[?]

Book Description Penguin Global, 2003. Paperback. Book Condition: New. Bookseller Inventory # DADAX0140514880

More Information About This Seller | Ask Bookseller a Question

Buy New
13.82
Convert Currency

Add to Basket

Shipping: 3.07
Within U.S.A.
Destination, Rates & Speeds

3.

Nobes, Christopher
Published by Penguin Global 2003-11-25 (2003)
ISBN 10: 0140514880 ISBN 13: 9780140514889
New Paperback Quantity Available: 1
Seller
M and N Media
(Acworth, GA, U.S.A.)
Rating
[?]

Book Description Penguin Global 2003-11-25, 2003. Paperback. Book Condition: New. 0140514880 We guarantee all of our items - customer service and satisfaction are our top priorities. Please allow 4 - 14 business days for Standard shipping, within the US. Bookseller Inventory # TM-0140514880

More Information About This Seller | Ask Bookseller a Question

Buy New
32.09
Convert Currency

Add to Basket

Shipping: 3.07
Within U.S.A.
Destination, Rates & Speeds

4.

Christopher Nobes
ISBN 10: 0140514880 ISBN 13: 9780140514889
New Quantity Available: 1
Seller
Castle Rock
(Pittsford, NY, U.S.A.)
Rating
[?]

Book Description Book Condition: Brand New. Book Condition: Brand New. Bookseller Inventory # 97801405148891.0

More Information About This Seller | Ask Bookseller a Question

Buy New
96.86
Convert Currency

Add to Basket

Shipping: 3.07
Within U.S.A.
Destination, Rates & Speeds