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Submitted By henna1993
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Understand the key differences between economics, accounting and finance Understand why financial information is important List the main users of accounting information and understand their information needs Distinguish between management accounting and financial accounting List the main types of business ownership and outline their characteristics Summarize the advantages and disadvantages of each type of business ownership p
2 Panagiotis Dontis Charitos WBS, 2013-14

Differences between economics, accounting and finance Importance of financial information Users of accounting information and their information needs Differences between management accounting and financial accounting i Main types of business ownership
Characteristics Advantages vs. disadvantages


Panagiotis Dontis Charitos

WBS, 2013-14

Economics is a social science
Study the production, consumption and distribution of services or goods Explain how economies work and how do different economies interact

Finance is a subset/tool of economics that studies the financial markets
Personal finance, corporate finance, state finance

Accounting is an essential part of finance and economics
Precise recording, reporting and assessment of financial deals and transactions of a business Preparation of statements or declarations concerning assets, liabilities, and outcomes of operations of a business
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Panagiotis Dontis Charitos

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Informed decision making
Investing Managing Regulating

Range of users called ‘user groups’
Owners Managers Regulators Other stakeholders


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WBS, 2013-14

Suppliers Lenders Customers Peers / Competitors




Owners / O Investors


Government G t agencies


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Different user groups require different information Managers (Internal)
Costing services and products Planning and budgeting Decision making Budgetary control g y

Other users (External)
Company value Performance Credit / financial position Prospects Taxation
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Two distinct types of accounting Distinction can be made as per
Target user group Framework Content

Management/Managerial accounting g g g
Information to managers Provisional Customisable f C i bl form and content d

Financial accounting
Information to all other stakeholders Developed within company law framework Content must comply with accounting rules and standards
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Management/Managerial accounting
Process of collecting, recording and reporting information that is of use to the managers of a business

Financial accounting
Process of collecting and recording financial data to prepare financial statements and reports for the firm's management, f l d f h f ' investors, lenders, suppliers, tax authorities, and other stakeholders

The key difference between financial and managerial accounting is that financial accounting is aimed at providing information to parties outside the organization, whereas managerial accounting information is aimed at helping managers within the organization make decisions’ decisions
10 Panagiotis Dontis Charitos WBS, 2013-14



Panagiotis Dontis Charitos

WBS, 2013-14

Sole proprietorship
Simplest form of business organisation Small size (employees, sales volume etc.) Individual sole owner
Responsibility for management and operations

No l l d N legal distinction between owner and business b db No legal requirement for accounting
Individual t I di id l tax return t

Unlimited liability


Panagiotis Dontis Charitos

WBS, 2013-14

Similar to sole proprietorship
Typically small size Easy to set up

Shared ownership
Minimum 2 – maximum 20 Responsibilities for management and operations (own arrangements) Types of partners (general, limited, sleeping, companies / LLPs)

No legal distinction between owner and business Partnership tax return
Income and expenses for tax y p year Includes statement for division of profits and losses

Joint unlimited liability
13 Panagiotis Dontis Charitos WBS, 2013-14

Limited company
Dissimilar Di i il to other ownership types h hi
Size ranges considerably Very complicated to set up y p p

Shared ownership
Owners – subscribing capital As a rule owners not involved in running business

Legal distinction between owner and business Tight regulatory framework g g y
Documents of incorporation Annual financial reports - annual meetings of owners Subject to independent audit

Limited owner liability
Up to the amount of subscribed capital
14 Panagiotis Dontis Charitos WBS, 2013-14

Limited Liability Partnerships (LLPs)
Limited Liability Partnership Act 2000
Effective April 2001 in England, Scotland and Wales

Similar to partnership
Vary in size More complicated to set up and run

Shared ownership
LLP has ‘members’ not ‘partners’ – at least 2 members partners
Companies and other LLPs can be members

‘Deed of partnership’ (partnership agreement)
Capital, profit allocation, management, changes

Organisational flexibility of partnerships with the benefit of limited liability for their members

Legal distinction between owner and LLP
Can b C borrow money in its own name and secure borrowings on a fixed or floating i i d b i fi d fl i charge

Files accounts and annual return much like a limited company
15 Panagiotis Dontis Charitos WBS, 2013-14

Characteristics / Pros & Cons
Easy to set up Incentive for personal success Freedom in decision making Close contact with staff and customers Shortage of capital / talent Problems with death or retirement Problems with resignations / disputes Personal wealth at risk Reporting requirements Exposure levels No Low Medium M di High

Sole Proprietorship





Panagiotis Dontis Charitos

WBS, 2013-14

Core reading
Perks and Leiwy
Part 1: Intro to Financial Accounting Chapter 13 sections 13.1 to 13.3

Further reading
Atrill and McLaney A
Chapter 1

Web W b resources
HMRC htt // h k/

CIMA http://www cimaglobal com/
17 Panagiotis Dontis Charitos WBS, 2013-14…...

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