In the newly revised fifth edition of Accounting Information Systems: Controls and Processes, a dedicated team of accounting professionals delivers an authoritative and comprehensive treatment of accounting information systems and internal accounting controls. You'll explore business accounting processes and related controls, as well as the ethics and corporate governance issues related to them. The authors, drawing on decades of combined experience studying and participating in the accounting industry, offer readers an appreciation for internal controls while maintaining an easy-to-follow style that doesn't inundate students with technological and technical information. You'll find data flow diagrams and document flow charts, as well as process maps, that explain and highlight business processes used in real-world companies.

This book is intended to appeal to junior accountants and entrepreneurs who need guidance and practical analytical tools to enable them to develop business plans, raise capital and assess risk. Readers can initiate their own business plans by copying over 200 lines of formulae that create a 5 year plan that includes an earnings statement (or profit and loss account), balance sheet and cash flow statement. It will also appeal to students taking accounting and finance modules that cover basic accounting techniques, ratio analysis, investment appraisal, as well as company valuation and share valuation. The book demonstrates with four case studies where practice often differs with theory.
Chapter 1 covers basic book-keeping, showing how accounts are reconciled and controlled covering topics such as the working capital cycle and negotiating techniques. Chapter 2 deals with basic business planning and how to use ratio analysis (performance, asset management, structure, and investment ratios) to assess company performance. Chapter 3 explains that published accounts are based on a series of judgements and the effect the relatively new international financial reporting standards and legislation such as the Sarbanes-Oxley Act is having on corporate governance. Chapter 4 covers risk assessment and valuing companies. Four case studies bring everything together; how investment trusts are valued, the effect of restructuring on share prices, the difference between serious profit warnings and mere compliance with regulation and hostile takeovers.
Via a thorough analysis of published accounts this book will show readers how to: distinguish between mandatory and optional reports; assess the strength of a company s balance sheet; assess the risk factors associated with investment; assess whether or not the market value of a particular company is justified.

* examines the difference between mandatory and optional reports
* explains how to assess the strength of a companys balance sheet
* looks at how to assess whether or not the market value of a particular company is justified
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Have you ever worried about being expected to understand what finance people are saying when they quote 'gearing ratios' or 'equity yields' at you? Whether you are in a large organization or just starting out on your own you will want to avoid missing something important and know how you can achieve the financial targets that are critical to you and your business.
It is important for all those engaged in business to understand how financial ratios can be used to measure the performance of a business. This has never been more urgent and important, when corporate frauds and corporate governance are high on the public agenda. However it is also important to understand how they can be used positively to maximize value and success in a business.
This book covers the full scope of business. It uses a model, the Enterprise Stewardship Model which has received international acclaim, to illustrate the power - and the limitations - of financial ratios and explore the tangible and intangible aspects of creating value in a business. It shows how ratios can be used to describe, measure, and help to maximize, value and success. And it includes worked examples to illustrate how to generate and calculate key financial ratios.
The CD that is included with the book enables the reader to both understand and apply the subject for themselves through the use of interactive exercises. It also includes a short introductory video, a slide show and some structured questions to prompt a strategic business review using ratios.
Relationships are at the heart of this book. Ratios themselves are relationships - between different sets of numbers or measurements. It is important to understand them andbe able to work with them. But is also important to understand and be able to work with people in a business and this book looks at different perspectives on a business and explores how financial ratios can be interpreted differently from different standpoints.
"A splendid job! You have made a complex subject highly accessible. It is very readable for anyone engaged in business whether in a small firm or a major corporation." - Peter Hutton, Managing Director of Brand Energy Research and formerly Group Development Director for MORI
"Great concept: nicely executed and well written. Financial Ratios has a logical structure and flows well - I really enjoyed reading it and couldn't put it down!" - Dr David Hillson FRSA FAPM FIRM FCMI, Director of Risk Doctor and Partners.
* Financial ratios can add value to any business - understand how
* Do you your customers need to understand what the finance department is telling them and what they should do about it?
* Understand the strengths and shortcomings of financial ratios which will help you grow and manage your business
* Accompanying CD enables the reader to both understand and apply the subject for themselves through the use of interactive exercises

Both Accountants and Auditors are confronted daily with challenges associated with the evaluation of credit risk, market risk, and other exposures. The book provides up-to-date information on the most significant developments in risk management policies and practices.
Accountants whose work under International Financial Reporting Standards increasingly involves risk control in their job will find this book of practical value with the inclusion of material on "how to" successfully design, implementation and use risk control measures.
Designed specifically for accountants the book starts with the fundamental factors underpinning risk: volatility and uncertainty, and then shows how and why accounting, auditing, and risk control correlate. The themes covered in the book include: credit risk, market risk, liquidity risk, investment risk, and event risk.

* This practical handbook, complete with case studies is specifically aimed at accountants.
* comprehensive information on how to develop, implement and use a risk management system
* Covers credit risk, market risk, liquidity risk, investment risk, event risk.

This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules.
It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business.
Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on abusiness.
* Provides an accelerated route to understanding the key principles of the new International Accounting rules and the key skills to ease the transition to IAS
* Shows the impact both on preparation and presentation of financial information and the consequences for analysis and interpretation.
* Identifies the major differences between the two standards and reflects changes expected in the future.

Detect accounting fraud before it's too late Accounting fraud is the deliberate manipulation of accounting records in order to make a company's financial performance seem better or worse than it actually is. Accounting scandals often have catastrophic consequences for shareholders and employees. Thus, analysts and auditors must be equipped to detect accounting fraud. This book is a comprehensive guide to detecting accounting fraud for auditors investigating accounting fraud and analysts/managers seeking to prevent it. A wide variety of warning signs are described, as are several techniques for detecting and addressing fraud. Understand the motivations and warning signs behind accounting fraud Get to know how accounting fraud is done and how to detect it Avoid the losses that often come from accounting fraud Benefit from case studies throughout to that help illustrate the author's points It's unfortunate that managers, auditors, and analysts must be wary of accounting fraud--but this book equips you with the know-how to detect it before it's too late.

Renommierte Experten der Finanzdienstleistungsindustrie analysieren in Beitragen die Verlagerung von Wertschopfungsstufen und die damit verbundenen Auswirkungen auf die Wettbewerbs- und Marktstrukturen in der Branche. Sie geben einen Uberblick uber kunftige Zielmarktstrukturen und liefern Antworten zu zentralen strategischen Fragen:
- Welche Wertschopfungsstufen soll eine Bank abdecken?
- Welche Kernkompetenzen sichern die Wettbewerbsfahigkeit in einem sich stark wandelnden Wettbewerbsumfeld?
- Soll sich eine Bank eher als Nischenanbieter oder eher als Generalist positionieren und wie nachhaltig kann diese Positionierung sein?

"Advances in International Accounting" is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

"Advances in International Accounting" welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

This book reflects IFRS as of the preparation of the text during 2004, and as far as possible up to the date of first publication in July 2005.
Accounting Standards in Depth contains a:
* Brief summary of the relevant international accounting standards
* Selection of questions illustrating how international standards are used in practice and provide useful revision practice for those attempting accountancy exams
The book starts with an introduction to the standard setting process, as well as looking at the development of IASB. It examines the framework for the preparation and presentation of financial statements which underpins the practice of financial accounting.
The intention of the book is that the reader will be tested on basic numerical application, on an understanding of the underlying theory, and on presentation of financial statements under the international regulatory framework. The questions have been carefully chosen to test the readers ability to write good practical reports, perform calculations, and present both extracts and full sets of financial statements.
* Tests the reader on numerical application, understanding of the underlying theory and presentation of financial statements
* Includes questions selected from the major accounting bodies in the UK - CIMA and ACCA

The updated edition of this quick-reference short-entry dictionary defines more than 2,500 accounting, auditing, compliance, and tax-related terms. General areas covered include financial accounting and reporting, managerial and cost management, auditing and financial statement analysis, compliance, and information technology (IT) terms. Also included are many terms from related business disciplines that the accountant must know, such as finance, personal finance, investments, Internet, economics, quantitative tools, and international finance terms.

Dieses Buch vermittelt die Basics sowie praktikable Tools, um sich in guten wie auch in schlechten Zeiten den unterschiedlichsten Situationen im Finanzvertrieb stellen zu koennen. Es richtet sich an selbstandige Handelsvertreter ebenso wie an Fuhrungskrafte des Innendienstes und des angestellten Aussendienstes im Versicherungs- und Finanzdienstleistungsgewerbe. Der Vertrieb von Versicherungen und Finanzdienstleistungen gehoert zu den hartesten Vertrieben am Markt. Wer in diesem Verdrangungsmarkt bestehen moechte und langfristig Zufriedenheit mit seiner Arbeit erfahren moechte, muss mental topfit sein. AEhnlich wie im Leistungssport wird nur derjenige in diesem Vertrieb sein Ziel erreichen, der auch mental stets optimal vorbereitet ist.

Susan Pulham und Michael Deeken analysieren die Rationalitat und mit ihr verbundene Einschrankungen am Beispiel von (privaten) Anlegern. Die AutorInnen geben zuerst einen UEberblick uber verschiedene Rationalitatsverstandnisse in der soziologischen und wirtschaftswissenschaftlichen Literatur. Sodann untersuchen sie die Beziehungen zwischen Anlegern sowie weiteren Kapitalmarktakteuren und sprechen Handlungsempfehlungen aus.

Hans-Christian Brauweiler stellt die wesentlichen Bestimmungsfaktoren des Risikomanagements in Kreditinstituten vor. Aufgrund einer zunehmend engmaschigeren Regulierung in der Bankenbranche bedarf es einer immer feineren Ausgestaltung von Risikomanagementsystemen sowie einer besseren Erkennung, Einteilung, Bewertung und Steuerung von Risiken. Am Fallbeispiel des Liquiditatsrisikos, welches auch auf andere Branchen ubertragbar ist, wird dies anschaulich dargestellt.

Anhand mehrerer Studien zeigen die Autoren, warum viele Kunden ihre Versicherer betrugen. Zahlreiche Geschichten und Falle aus dem wahren Leben veranschaulichen die Ergebnisse. Versicherungspraktiker erhalten dann wertvolle Handlungsempfehlungen und Praventionsstrategien, um Betrug kunftig vorzubeugen. Sie werden nach Lekture dieses Buches wissen, wie sie die Betrugsquote senken koennen - und das bei vertretbarem Aufwand.

Innovationsexperten aus der deutschen Banking- und Finance-Szene sowie aus Forschung und Lehre zeigen neue strategische, organisatorische, kulturelle, technische und methodische Problemloesungen in der Bankbranche. Diese Loesungen sind zum Teil bankenspezifisch, zum Teil wurden sie aus anderen Branchen auf den Bankenbereich ubertragen. Fuhrungskrafte und Entscheider in Banken und Versicherungen, die kreativ und vor allem langfristig denken und handeln, erhalten hier wertvolle Anregungen.

Im Praxisbuch "Kennzahlen und Kennzahlensysteme fur Banken" werden mehr als 100 Bankkennzahlen sowie ausgesuchte bankbetriebswirtschaftliche Methoden (z.B. Basel III, Marktzinsmethode) ubersichtlich und transparent zusammengefasst und dargestellt. Ziel des Buches ist es, die verschiedenen Facetten von Kennzahlen bei der Analyse von Banken kompakt darzustellen. Dabei werden kritische Aspekte beleuchtet sowie Fachbegriffe korrekt eingeordnet. Das Buch ist sowohl fur Praktiker als auch fur Studenten geeignet.

Dieses einzigartige Grundlagenwerk bietet eine systematische und fundierte Darstellung von Methoden und Instrumenten des Investment Banking.

Crowdfunding fur Startups beziehungsweise Crowdinvesting bietet seit Kurzem einen neuen Weg zur Finanzierung der eigenen Geschaftsidee. Dieses Buch beantwortet all die Fragen, mit denen Startups und Grunder konfrontiert sind, wenn es um die Beschaffung von Kapital auf einer Crowdfunding-Plattform geht: Wie prasentiere ich meine Idee am besten und wie schaffe ich es, die Crowd in kurzester Zeit vom Markterfolg meines Unternehmens zu uberzeugen? Dana Melanie Schramm und Jakob Carstens haben viele junge Unternehmen bei der Positionierung auf Crowdfunding-Plattformen unterstutzt und wissen daher, wo die Stolpersteine liegen. Mit vielen Beispielen aus der Praxis und Interviews mit erfolgreichen Grundern sowie Investoren beschreiben die Autoren, wie Crowdfunding fur Startups funktioniert und worauf es zu achten gilt. Neben der Definition und Beschreibung des neuen Phanomens Crowdfunding fur Startups/ Crowdinvesting aus Sicht der Grunder liegt der Schwerpunkt auf strategischen UEberlegungen und operativen Empfehlungen fur ein erfolgreiches Crowdfunding. Dazu gehoert ein ausfuhrliches Portrait der Crowdinvestoren, eine Schritt-fur-Schritt-Anleitung des Prozesses sowie zahlreiche Checklisten und Best Practices.

Client Value Generation

Die Geschaftsmodelle der Banken haben ein Verfallsdatum. Differenzierung, die uber die Industrialisierung hinaus geht, wird notig. Das Machtverhaltnis zwischen Bank und Kunden hat sich verschoben - Qualitat und Preis-/Leistungsverhaltnis der Bankdienstleistungen werden transparenter und kundenseitig konsequenter eruiert. Innovative Geschaftsmodelle fordern die Margenerosion der Kunde braucht die Bank immer weniger. Dieses Buch legt die Eckpfeiler u. a. effektive Kundenzentrierung und ein Win-Win zwischen Kunden und Bank - der zukunftigen Erfolgsmodelle im Banking dar und zeigt die heutigen Denkfallen und notwendige Schritte fur Zukunftsfahigkeit - personlich und fur die Banken - auf. Das Zurcher Modell der kundenzentrierten Bankarchitektur aggregiert die passgenauen Instrumente zu einer Roadmap fur erfolgreiche Transformation.

Der Inhalt

. Denkfallen und neue Spielregeln

. Treiber des zukunftsfahigen Bankings und betriebswirtschaftliches Instrumentarium

. Erfolgreiche Transformation

. Das Zurcher Modell der kundenzentrierten Bankarchitektur

Die Autoren

"Prof. Dr. Stefanie Auge-Dickhut" ist Forschungsleiterin des Schweizer Instituts fur Finanzausbildung (SIF) an der Kalaidos Fachhochschule in Zurich, Partnerin bei Koye & Partner und verfugt uber langjahrige Finance-Beratungserfahrung.

"Prof. Dr. Bernhard Koye" ist Grunder und Institutsleiter des SIF, Grunder von Koye & Partner und Experte fur Geschaftsmodelle & Transformations- und Changeprozesse.

"Axel Liebetrau "ist Dozent am SIF; er gilt als einflussreichster Experte fur Innovationen und Trends in Banking und Insurance im deutschsprachigen Raum und ist Grunder der Banking Innovation Group in Stuttgart.

Mit einem Gastbeitrag von "Charlotte Gotz," ebenfalls Dozentin am SIF und Grunderin von CO13 fur systemisches Veranderungsmanagement ."