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Business Finance
for Managers
An Essential Guide to Planning,
Control and Decision Making
Ray Fitzgerald
First published as Practical Finance in 1987 by The Irish Management Institute, Dublin
First published in Great Britain in 1990 by Kogan Page
Second edition published in 1992
Third edition published as Business Finance for Managers in 2002
Apart from any fair dealing for the purposes of research or private study, or criticism
or review, as permitted under the Copyright, Designs and Patents Act 1988, this
publication may only be reproduced, stored or transmitted, in any form or by any
means, with the prior permission in writing of the publishers, or in the case of
reprographic reproduction in accordance with the terms and licences issued by the
CLA. Enquiries concerning reproduction outside these terms should be sent to the
publishers at the undermentioned address:
Kogan Page Limited
120 Pentonville Road
London N1 9JN
United Kingdom
© Ray Fitzgerald, 1987, 1992, 2002
The right of Ray Fitzgerald to be identified as the author of this work has been
asserted by him in accordance with the Copyright, Designs and Patents Act 1988.
British Library Cataloguing in Publication Data
A CIP record for this book is available from the British Library.
ISBN 0 7494 3850 9
Typeset by JS Typesetting Ltd, Wellingborough, Northants
Printed and bound in Great Britain by Biddles Ltd, Guildford and King’s Lynn
Contents
Preface ix
Acknowledgements xii
List of abbreviations xiii
1. Introduction 1
Crucial errors in finance 2; The content and sequence of the book 3;
Generally accepted accounting principles 5
Part I. The purpose and content of financial statements
2. The profit and loss account 9
The profit and loss account 9; The measurement of profit or loss 10;
The nine major types of e 12; Expenditure 20; Statement of total
recognized gains and losses 30
3. Th