非财务经理的财务(1)

FinanceforNon-FinancialManagersSicilianoFM.qxd4/1/20032:01PMPage1OthertitlesintheBriefcaseBooksseriesinclude:CustomerRelationshipManagementbyKristinAndersonandCarolKerrCommunicatingEffectivelybyLaniArredondoPerformanceManagementbyRobertBacalRecognizingandRewardingEmployeesbyR.BraytonBowenMotivatingEmployeesbyAnneBruceandJamesS.PepitoneBuildingaHighMoraleWorkplacebyAnneBruceSixSigmaforManagersbyGregBrueDesignforSixSigmabyGregBrueandRobertG.LaunsbyLeadershipSkillsforManagersbyMarleneCaroselliNegotiatingSkillsforManagersbyStevenP.CohenEffectiveCoachingbyMarshallJ.CookConflictResolutionbyDanielDanaProjectManagementbyGaryR.HeerkensManagingTeamsbyLawrenceHolppHiringGreatPeoplebyKevinC.Klinvex,MatthewS.O’Connell,andChristopherP.KlinvexTimeManagementbyMarcManciniRetainingTopEmployeesbyJ.LeslieMcKeownEmpoweringEmployeesbyKennethL.MurrellandMimiMeredithPresentationSkillsforManagersbyJenniferRotondoandMikeRotondoTheManager’sGuidetoBusinessWritingbySuzanneD.SparksSkillsforNewManagersbyMoreyStettnerTheManager’sSurvivalGuidebyMoreyStettnerManager’sGuidetoEffectiveMeetingsbyBarbaraJ.StreibelInterviewingTechniquesforManagersbyCarolynP.ThompsonManagingMultipleProjectsbyMichaelTobisandIreneP.TobisTolearnmoreabouttitlesintheBriefcaseBooksseriesgoto’llfindthetablesofcontents,downloadablesamplechap-ters,informationontheauthors,discussionguidesforusingthesebooksintrainingprograms,andmore.SicilianoFM.qxd4/1/20032:01PMPage2McGraw-HillNewYorkChicagoSanFranciscoLisbonLondonMadridMexicoCityMilanNewDelhiSanJuanSeoulSingaporeSydneyTorontoGeneSicilianoABriefcaseBookFinanceforNon-FinancialManagersSicilianoFM.qxd4/1/20032:01PMPage3Copyright©2003byTheMcGraw-HillCompanies,Inc.Allrightsreserved.ManufacturedintheUnitedStatesofAmerica.ExceptaspermittedundertheUnitedStatesCopyrightActof1976,nopartofthispublicationmaybereproducedordistributedinanyformorbyanymeans,orstoredinadatabaseorretrievalsystem,withoutthepriorwrittenpermissionofthepublisher.0-07-142564-0ThematerialinthiseBookalsoappearsintheprintversionofthistitle:0-07-141377-4Alltrademarksaretrademarksoftheirrespectiveowners.Ratherthanputatrademarksymbolaftereveryoccurrenceofatrademarkedname,weusenamesinaneditorialfash-iononly,andtothebenefitofthetrademarkowner,withnointentionofinfringementofthetrademark.Wheresuchdesignationsappearinthisbook,theyhavebeenprintedwithinitialcaps.McGraw-HilleBooksareavailableatspecialquantitydiscountstouseaspremiumsandsalespromotions,orforuseincorporatetrainingprograms.Formoreinformation,pleasecontactGeorgeHoare,SpecialSales,[e-mail][phone].TERMSOFUSEThisisacopyrightedworkandTheMcGraw-HillCompanies,Inc.(“McGraw-Hill”)anditslicensorsreserveallrightsinandtothework.Useofthisworkissubjecttotheseterms.ExceptaspermittedundertheCopyrightActof1976andtherighttostoreandretrieveonecopyofthework,youmaynotdecompile,disassemble,reverseengineer,reproduce,mod-ify,createderivativeworksbasedupon,transmit,distribute,disseminate,sell,publishorsublicensetheworkoranypartofitwithoutMcGraw-Hill’spriorconsent.Youmayusetheworkforyourownnoncommercialandpersonaluse;anyotheruseoftheworkisstrict-lyprohibited.Yourrighttousetheworkmaybeterminatedifyoufailtocomplywiththeseterms.THEWORKISPROVIDED“ASIS”.McGRAW-HILLANDITSLICENSORSMAKENOGUARANTEESORWARRANTIESASTOTHEACCURACY,ADEQUACYORCOMPLETENESSOFORRESULTSTOBEOBTAINEDFROMUSINGTHEWORK,INCLUDINGANYINFORMATIONTHATCANBEACCESSEDTHROUGHTHEWORKVIAHYPERLINKOROTHERWISE,ANDEXPRESSLYDISCLAIMANYWARRANTY,EXPRESSORIMPLIED,INCLUDINGBUTNOTLIMITEDTOIMPLIEDWARRANTIESOFMERCHANTABILITYORFITNESSFORAPARTICU-LARPURPOSE.McGraw-Hillanditslicensorsdonotwarrantorguaranteethatthefunc-tionscontainedintheworkwillmeetyourrequirementsorthatitsoperationwillbeunin-terruptedorerrorfree.NeitherMcGraw-Hillnoritslicensorsshallbeliabletoyouorany-oneelseforanyinaccuracy,errororomission,regardlessofcause,intheworkorforanydamagesresultingtherefrom.McGraw-Hillhasnoresponsibilityforthecontentofanyinformationaccessedthroughthework.UndernocircumstancesshallMcGraw-Hilland/oritslicensorsbeliableforanyindirect,incidental,special,punitive,consequentialorsimilardamagesthatresultfromtheuseoforinabilitytousethework,evenifanyofthemhasbeenadvisedofthepossibilityofsuchdamages.Thislimitationofliabilityshallapplytoanyclaimorcausewhatsoeverwhethersuchclaimorcausearisesincontract,tortorotherwise.DOI:10.1036/0071425640ebook_copyright7x9.qxd7/23/0311:05AMPage1ContentsPrefaceix1.CountingtheBeans:HowCriticalIsGoodFinancialInformation,Anyway?1ManagingaCompanyinToday’sBusinessEnvironment1TheRoleoftheFinanceDepartment5GAAP:The“Rules”ofFinancialReporting7TheRelationshipofFinanceandAccountingtotheOtherDepartments9Manager’sChecklistforChapter1112.TheStructureandInterrelationshipofFinancialStatements12TrackingtheLifeCycleofaCompany14AccountingIsLikeaFootballGameonVideotape16TheChartofAccounts—ACollectionofBuckets20TheGeneralLedger—BalancingtheBuckets23AccrualAccounting—SayWhat?25ThePrincipalFinancialStatementsDefined27Manager’sChecklistforChapter2303.TheBalance