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  <titleInfo>
    <title>Business accounting and finance</title>
  </titleInfo>
  <name type="personal">
    <namePart>Gowthorpe, Catherine</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
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  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">enk</placeTerm>
    </place>
    <dateIssued encoding="marc">2021</dateIssued>
    <edition>Fifth edition. </edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xv, 516 pages ;  26 cm. </extent>
  </physicalDescription>
  <tableOfContents>The role of accounting in business -- The statement of financial position -- The statement of profit or loss -- Applying accounting conventions -- Depreciations and amortization -- The statement of cash flows -- Financial reporting by limited companies -- Understanding financial reports: trend analysis -- Understanding financial reports: using accounting ratios -- Management and cost accounting information -- Costing: overview and basics techniques -- Costing: accounting for overheads -- Pricing -- Marginal costing and decision making -- Capital investment decisions -- Budgets -- Accounting for control -- Performance measurements -- The management of working capital --  Financing the business.</tableOfContents>
  <note type="statement of responsibility">Catherine Gowthorpe. </note>
  <note>Includes index. </note>
  <subject authority="lcsh">
    <topic>Business enterprises</topic>
    <topic>Finance</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Managerial accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HG4001</classification>
  <classification authority="ddc" edition="23">658.15 G748b</classification>
  <identifier type="isbn">9781473773738</identifier>
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    <recordCreationDate encoding="marc">231113</recordCreationDate>
    <recordChangeDate encoding="iso8601">20250515114858.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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