皮皮书屋

Preface
Accounting knowledge is a core business skill that both
complements and enhances your other talents. Individuals
promoted to management or supervisory roles from either line
or staff jobs find that many of their new responsibilities involve
knowing something about accounting. Congratulations on your
promotion! You’ve come to the right place to start developing
those accounting skills. If you haven’t had a recent promotion,
more congratulations are in order. You are taking steps to gain
the skills that will lead to promotion in the near future.
Your new duties could involve record keeping or report
preparation and forwarding the results to the appropriate
department. You might also be involved in preparing or analyzing
departmental budgets. Maybe you are in sales and have
questions about why there isn’t more money for travel. Perhaps
your company has a profit-sharing plan and you’re suddenly
intensely interested in how profits are calculated. You could be
working in a smaller business where you now have full responsibility
for the production function and have to decide where and
how to spend the money. Any of these events could trigger your
awareness that you need to know something about accounting
and how money works in an organization.
You may work for one of the many levels of government or
for a nonprofit organization. Although both government and nonprofits
have separate accounting rules, most of the same basic
functions apply across all the organizational types. I’ll touch on
some of these differences as we travel through the book.
As you go through this book, you’ll find that accounting
concepts or information influence almost every decision you will
make as a manager. I’m interested in making sure that you finish
with an understanding of several key accounting concepts.
For this reason, only the most concentrated examples are
included here. After finishing this book and working in your job
for a while, you may decide to take some accounting courses to
practice with detailed examples of the many problems you find
in accounting. That’s a good idea, particularly as you rise to
greater responsibility.
For now, my expectation is that you will learn enough from
this book to be able to contribute in internal discussions about
accounting issues and questions, use some of the many good
tips on making smarter decisions, and enhance your value and
productivity for your company or organization. If any questions
develop, feel free to visit my Web site, www.mywebcpa.com, or
e-mail me at bwebster@mywebcpa.com or bwebcpa@bellatlantic.
net.
If your company needs any accounting assistance and is
publicly traded, you will probably look to one of the Big Four
accounting firms or a major regional firm. If your company is
smaller, please consider Fiducial, the international professional
services firm with more than 700 U.S. offices and another 350
worldwide. I say this because I own a Fiducial office in Falls
Church, Virginia and have seen the difference they can make
for small businesses.

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