Description
Table of Contents
Preface to the eighth edition
Publisher’s acknowledgements
FINANCIAL ACCOUNTING
Part 1 A conceptual framework: setting the scene
1 Who needs accounting?
2 A systematic approach to financial reporting: the accounting equation
3 Financial statements from the accounting equation
4 Ensuring the quality of financial statements
Part 2 Reporting the transactions of a business
5 Accounting information for service businesses
6 Accounting information for trading businesses
Part 3 Recognition in financial statements
7 Published financial statements
8 Non-current (fixed) assets
9 Current assets
10 Current liabilities
11 Provisions and non-current (long-term) liabilities
12 Ownership interest
Part 4 Analysis and issues in reporting
13 Ratio analysis
14 Reporting corporate performance
15 Reporting cash flows
MANAGEMENT ACCOUNTING
Part 5 Setting the scene and defining the basic tools of
management accounting
16 Functions of management accounting
17 Classification of costs
18 Product costs: materials, labour and overheads
Part 6 Job costs and stock valuation
19 Job costing
Part 7 Decision making
20 Break-even analysis and short-term decision making
Part 8 Planning and control
21 Preparing a budget
22 Standard costs
23 Performance evaluation and feedback reporting
Part 9 Capital investment appraisal and business strategy
24 Capital investment appraisal
25 Business strategy and management accounting
Financial accounting terms defined
Management accounting terms defined
Appendices
I Information extracted from annual report of Safe and Sure Group plc,
used throughout Financial Accounting
II Solutions to numerical and technical questions in Financial Accounting
III Solutions to numerical and technical questions in Management Accounting
Index
