Accounting in a Business Context by Aidan Berry, Robin Jarvis

By Aidan Berry, Robin Jarvis

Presents non-specialist accounting and finance scholars on enterprise reviews classes with an advent to the function of accounting in a managerial surroundings. This name displays alterations in overseas monetary Reporting criteria (IFRS).

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The figures show the main elements of the financial results and the BP share price, in both money of the year and as adjusted by the average UK retail price index for each year. 50p High 382p 410p 413p 370p 296p Daily average 333p 352p 368p 34tp 240p Low 302p 299p 334p 286p 184p Dividends per ordinary share Ordinary share price Summary We have looked at a definition of wealth and of profit which is commonly used and indeed underpins current accounting practice and we have found that there are problems in actually measuring wealth.

Explain in your own words the difference between a stock and a flow. 2 There are a number of different ways in which we can measure wealth. List the alternatives discussed in the chapter together with any drawbacks or problems that were identified with their use. 3 In certain situations we said that written-down cost could be used as an alternative. Explain in your own words the difference between cost and written-down cost and suggest when the latter would be more appropriate. 4 What effects, if any, do rapid changes in technology have on the appropriateness of each of the alternative ways of assigning a cost or a value to an item.

Extract from the annual report of J. Sainsbury pic, 1992 The environment- A natural concern Over the last 15 years we have systematically reviewed our store design to arrive at the concept of a low energy store resulting in annual savings of £10 million. As a consequence of this commitment to energy-saving, we have been granted part-funding by the European Commission for an in-store energy-saving system. Through its use it will be possible, for example, to detect lights or ovens left on accidentally, and to measure any unseasonal use of energy.

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