Publisher's Synopsis
A handbook intended for students preparing for the Diploma in Management Studies examinations and those Institute of Chartered Accountants, the Association of Chartered and Certified Accountants and Chartered Institute of Management Accountants' examinations which require a detailed knowledge of a wide range of subjects relating to business and financial management.;This book is also intended to be of value to students taking intermediate or final level examinations, in particular those of the Chartered Institute of Bankers, Institute of Chartered Sectetaries and Administrators, Higher National Certificates and Diplomas, Institute of Administrative Management, CNAA degrees in Business Studies, as well as for practising managers who wish further to develop their understanding of finance.;The material has been selected with the aim of helping students studying for financial and accounting examinations and for the non-financial manager who needs to understand the terminology of accountancy. It should be useful for revision purposes and contains progress tests at the end of each chapter for self-examination purposes.;For the sixth edition several chapters have been rewritten to incorporate the developments that have taken place since 1984, dealing particularly with the sources of finance for small firms, break-even techniques useful for marketing managers, treatment of tax in published accounts and current cost accounting.