Attributability and Distributability of Profit to Shareholders
According to SSAP No.16, the current cost profit attributable to shareholders is the surplus for the period after allowing for the impact of price changes on the funds needed to maintain their proportion of the operating capability. Current cost accounting can be made simpler and more closely related to the concept that they are intended to represent. SSAP No.16 needs the following modification: make a gearing adjustment regardless of the sign of net borrowing, use the annual increase in cost of maintaining beginning operating capability as the cost basis for the gearing adjustment, use the beginning gearing proportion for the gearing adjustment, and calculate depreciation by restating asset balances to ending costs.
Publication Name: Accounting and Business Research
Teamwork for Profit
Credit and sales departments in a company must communicate well. Credit executives should educate salespeople as to the company's credit policies. They should instill confidence in these policies as well. They should assist salespeople in selling marginal customers. Salespeople have experiences which should be communicated to credit executives. Face-to-face encounters with customers make salespeople more perceptive about a company's clientele. Credit executives should be familiar with customer problems.
Publication Name: Credit & Financial Management
Shareware for shareholders
Designers can transfer annual reports to the World Wide Web from the original paper print version by three simple methods: extracting the text from the page file and converting its format, converting the text through the menu, and converting print files into portable document format. Techniques on these methods are discussed.
Publication Name: I.D.
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