By Keith N. Herist, Brent L., Ph.D. Rollins, Matthew, III, Ph.D. Perri
This introductory textual content covers the fundamentals of accounting and fiscal administration and demonstrates the applying of those ideas to pharmacy perform. assurance contains: the guiding rules of accounting; monetary statements, from specific transactions to precis reviews; fundamentals of finance and monetary research; budgeting and stock administration; pricing items and companies; own monetary administration. Case experiences, in keeping with sensible examples are used to teach how accounting and fiscal administration ideas practice to all parts of pharmacy perform. monetary research in Pharmacy perform is a useful source for graduate scholars in pharmacy management pharmacy scholars, in addition to pharmacists within the private and non-private sectors who desire to be good expert while making monetary judgements.
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Additional info for Financial Analysis in Pharmacy Practice (Pharmaceutical Business Administration Series)
Summary In this chapter, the importance of financial information in the pharmacy manager’s performance of their duties has been described. To effectively understand financial information and its origin, a brief history of accounting as it has evolved over time was presented, along with descriptions of the basic methods of accounting, transactions, and accounts as an introduction to financial statements. The 10 broadest accounting principles were reviewed in order for pharmacy managers to obtain a better understanding of the creation of financial statements and apply these principles to determine the source and flow of financial information within their operation.
Financial Analysis in Pharmacy Practice Chapter No. 2 Dated: 31/5/2011 At Time: 12:25:16 40 | Financial Analysis in Pharmacy Practice Generally Accepted Accounting Principles (GAAP) Recognized set of accounting procedures, standards, and principles. GAAP serves to provide relevant and reliable information within financial statements regardless of who prepared them, in addition to enabling them to be comparable between different companies. Going concern principle All businesses/companies exist to provide goods and/or services and operate for the long term.
Cash is referred to as the most objective amount, and the majority of transactions are recorded in the amount of the exchange of cash as the value of the goods or services. However, sometimes it is necessary to use subjective estimates to determine the exchange value of a certain transaction. In such cases, this principle relies upon what a reasonable person would determine, or the consensus of a group would be, thereby eliminating the bias of using only the statement preparer’s opinion. Financial Analysis in Pharmacy Practice Chapter No.