Cib Study Text: Associateship Core Papers - Accountancy (9/90)

Cib Study Text: Associateship Core Papers - Accountancy (9/90)

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One of a series of regularly updated Study Texts providing coverage of the examinations of the Chartered Institute of Bankers (CIB), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. Although designed primarily for students taking the CIB Part A paper, this book can also be regarded as a general introduction to the principles of accountancy, especially the preparation and interpretation of accounting statements. Recent developments in accountancy have been incorporated into the text, which is intended to be fully up-to-date and to meet the requirements of the revised 1988 CIB syllabus. A companion Practice and Revision Kit (Principally comprising series of progressively arranged questions and solutions) is also available.
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Product details

  • Paperback | 474 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • Revised
  • Revised edition
  • 0862775221
  • 9780862775223

Table of contents

The syllabus. Introduction to some basic ideas in accounting; stock evaluation; taxation in company accounts; published accounts and the Companies Acts; other statements of standard accounting practice; maintenance of capital; group accounts; current cost accounting; the operating cycle and working capital ratios; contribution analysis (internal accounting information); cash flow statements and cash budgets; statements of source and application of funds; capital structure and gearing; ratio analysis; liquidations, reconstructions and rescue operations; share valuations; investment appraisal (including discounted cash flow); discounted cash flow - taxation and inflation.
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