TY - BOOK AU - Coy,David V. TI - Accounting and finance for managers in tropical agriculture SN - 0582775027 U1 - 630.681 22 PY - 1982/// CY - London, New York PB - Longman KW - Agriculture KW - Accounting KW - Farm Management N1 - Contents; 1 The Balance Sheet Accounting concepts The effect of Transactions on the balance sheet Summary Self-development activities 2 The Trading and Profit and Loss Account Revenue and capital items Depreciation Accounting for stocks Presentation of profit statements Summary Self-development activities 3 Working Capital and Cash Flow Capital Profits and cash Cash flow statements Sources and applications of Funds statements Summary Self-development activities 4 Keeping Accounting Records Double entry system Books of original entry or subsidiary books Trial balance Final account Summary Self-development activities 5 Budgetary Control Setting budgets Master budget Reporting back Price and quantity variances Management action and cost control Summary Self-development activities 6 Decision Making Production cost Absorbed costs and marginal costs Partial budgeting Break-even analysis Summary Self-development activities 7 Understanding Company Annual Reports Accounting Ratios Balance sheet ratios Profitability or Income statement rations Limitation to ration analysis Summary Self-development activities 8 Corporate Finance Alternative forms of finance Gearing Summary Self-development activities 9 Accounting for Inflation How does inflation affect accounts? Measuring inflation Adjusting for inflation Summary Self-development activities 10 Further Reading 11 Answers to Self-Development Activities ; Index : p. 117-118 ER -