Anthony Rice's Accounts Demystified, Fifth Edition: The Astonishingly PDF

By Anthony Rice

ISBN-10: 0273714929

ISBN-13: 9780273714927

This can be the hot version of the bestselling consultant to realizing and utilizing enterprise debts and accounting ideas, written in a fashion that even the financially apprehensive beginner can simply take in. Accounting is usually considered as a hugely technical and complicated topic. even if, bills are literally according to easy rules. it isn't corporation money owed which are advanced, it is all too usually the way in which that they're defined. during this uncomplicated and straightforward learn e-book, the writer publications you thru all of the significant accounting options. realize the way to grasp corporation money owed, comprehend stability sheets, revenue and loss debts and funds circulate platforms. learn how to examine and display screen your company's monetary functionality. bills Demystified is the definitive, basic consultant to the basic ideas of accounting that no supervisor probably want to be with out. during this fifth variation of the vintage debts Demystified, Anthony Rice makes accounting astonishingly uncomplicated and pain-free.

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Desk des matières du livre :

Chapitre I. — Opérations sur les nombres entiers
    1. Les nombres entiers
    2. Addition. Somme
    3. Multiplication. Produit
    4. Suites d’additions et de multiplications. — utilization des parenthèses
    5. Produits de sommes
    6. Pratique de l’addition
    7. Pratique de l. a. multiplication
    8. Soustraction. Différence
    9. Polynômes arithmétiques
    10. Produits de différences
    11. Pratique de l. a. soustraction
    12. Multiples et diviseurs d’un nombre. — Quotient exact
    13. Multiples et diviseurs d’un nombre (suite)
    14. Quotient de deux nombres à une unité près

Chapitre II. — Divisibilité
    15. Divisibilité par 2 et 5 ; par four et 25
    16. Divisibilité par nine et par 3
    17. Multiples et diviseurs communs à deux ou plusieurs nombres
    18. Nombres premiers
    19. Décomposition d’un nombre en un produit de facteurs premiers
    20. Recherche des diviseurs d’un nombre
    21. Plus grand commun diviseur
    22. Plus petit commun multiple
    23. Nombres premiers entre eux
    Problèmes sur le chapitre II

Chapitre III. — Fractions et nombres décimaux
    24. idea de fraction
    25. Fractions égales
    26. Simplification des fractions
    27. Réduction des fractions au même dénominateur
    28. Multiplication des fractions
    29. department des fractions
    30. Addition des fractions
    31. Comparaison des fractions. — Soustraction des fractions
    32. Opérations sur les sommes, différences et produits de nombres entiers ou fractionnaires
    33. Fractions décimales. — Nombres décimaux
    34. Opérations sur les nombres décimaux
    35. Quotient de deux nombres à une unité décimale près
    36. Fractions ordinaires et nombres décimaux
    Problèmes sur le chapitre III

Chapitre IV. — Nombres complexes
    37. Nombres complexes

Chapitre V. — Arithmétique littérale. — Résolution algébrique des problèmes
    38. Expressions littérales
    39. Égalités et équations
    40. Résolution algébrique des problèmes

Chapitre VI. — Racine carrée
    41. Racine carrée
    42. Recherche de los angeles racine carrée d’un nombre
    43. Extraction de l. a. racine carrée d’un nombre
    Problèmes sur le chapitre VI

Chapitre VII. — Rapports et proportions. — Applications
    44. Rapport de deux nombres
    45. Proportions
    46. Suite de rapports égaux. — Nombres proportionnels
    47. Grandeurs proportionnelles
    48. Pourcentages et bénéfices
    49. Intérêts simples
    50. Escompte commercial
    Problèmes sur le chapitre VII

Extra info for Accounts Demystified, Fifth Edition: The Astonishingly Simple Guide to Accounting

Sample text

What, though, is the other entry? Are the shareholders richer or poorer as a result of this transaction? The answer is no, because, although SBL has paid out £8,000 in cash, the company is owed £8,000 worth of stock. This is an asset to SBL. Thus we create a new box on the assets bar called prepayments with a height of £8,000. This says that the company is owed goods with a value of £8,000. We use the term ‘prepayments’ as shorthand for ‘goods and services the company has paid for but not yet received’.

We then decide what we think the useful life of the asset is. e. we depreciate it). In SBL’s case, assume the car has a useful life of three years. e. it will have gone down from £9,000 to £6,000. We therefore reduce the fixed assets box by this amount. If an asset has lost some value, the shareholders must have become poorer, so again we reduce the retained profit by £3,000. The value of an asset on a balance sheet is known as the net book value. Note that this is not necessarily what you could get for the asset if you sold it: it is the cost of the asset less the total depreciation on the asset to date.

10 Sarah’s parents generously said they would not ask SBL to repay their loan for at least three years. They do, however, want some interest. Sarah agreed that SBL would pay them 10 per cent per year. Thus SBL paid £1,000 in interest at the end of the year. This was paid in cash so the cash box goes down again by £1,000, and once again it is the poor old shareholder who suffers: retained profit goes down by £1,000. 11 As we have already seen, in the course of the year, Sarah sold stock for £30,000 to be paid for at a later date.

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Accounts Demystified, Fifth Edition: The Astonishingly Simple Guide to Accounting by Anthony Rice

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