Download Accounting for Managers (Briefcase Books Series) by William Webster PDF
By William Webster
Translated into sixteen languages! The reader-friendly, icon-rich Briefcase Books sequence is needs to examining 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" every now and then. The skills-based Briefcase Books sequence is stuffed with principles and methods to assist managers develop into extra able, effective, powerful, and worthwhile to their enterprises.
While they do not want the data of a CPA, all managers needs to nonetheless have a easy figuring out of ways cash is tracked and accounted for in a company.
Using the sidebars and down-to-earth sort that has turn into the Briefcase Books trademark, Accounting for Managers defines crucial terms--from basic ledger to chart of accounts--and, extra importantly, discusses their functions in daily enterprise. It additionally introduces managers to well known accounting software program courses and their use in monitoring and allocating cash within the association.
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Extra info for Accounting for Managers (Briefcase Books Series)
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? In reporting financial data, they should follow the prudence constraint. This means that when two outcomes are equally probable, the less optimistic should be reported.
Better to understate than to overstate. So, when the new credit manager reports that the historic rate of 10% uncollectible accounts can be cut to 5% under enlightened leadership, stick with a 10% reserve allowance for doubtful accounts. Because of fluctuations in several areas above, many industries have generally accepted accounting methods that are in clear contradiction with GAAP. When the use is of information benefit and a clear precedent, its use is acceptable in that industry. An example would be how depletion allowances are treated in the extraction industries.