- Cover Page
- Title Page
- Copyright
- Dedication
- Contents
- About the Author
- About the Book
- Acknowledgements
- Chapter 1: Introduction to accounting
- SECTION A: Financial Accounting: The Techniques
- Chapter 2: The accounting background
- Introduction
- Financial Accounting
- Language of Accounting
- Student Example
- Why Is Financial Accounting Important?
- Accounting Principles
- Accounting Conventions
- Conclusion
- Discussion Questions
- Numerical Questions
- Appendix 2.1: Illustration of a Consolidated Income Statement for Marks & Spencer plc 2010
- Appendix 2.2: Illustration of a Consolidated Statement of Financial Position for Marks and Spencer plc 2010
- Appendix 2.3: Illustration of a Consolidated Statement of Cash Flows for Marks and Spencer 2010
- Appendix 2.4: Illustration of a Consolidated Income Statement for Volkswagen 2009
- Appendix 2.5: Illustration of a Consolidated Balance Sheet (Statement of Financial Position) for Volkswagen 2009
- Appendix 2.6: Illustration of a Consolidated Cash Flow Statement (Statement of Cash Flows) for Volkswagen 2009
- Chapter 3: Recording: Double-entry book keeping
- Chapter 4: Main financial statements: The Income Statement (Profit and Loss Account)
- Chapter 5: Main financial statements: The statement of financial position (balance sheet)
- Chapter 6: Preparing the financial statements
- Chapter 7: Partnerships and limited companies
- Introduction
- Context
- Partnerships
- Limited Companies
- Distinctive Accounting Features of Limited Companies
- Accounting Treatment For Limited Companies
- Limited Company Example: Stevens, Turner Ltd
- Limited Companies: Published Accounts
- Conclusion
- Discussion Questions
- Numerical Questions
- Appendix 7.1: Example of an Income Statement (Profit and Loss Account) using UK GAAP (Manchester United Ltd)
- Manchester United Limited
- Appendix 7.2: Example of a Statement of Financial Position (Balance Sheet) using UK GAAP (Manchester United Ltd)
- Manchester United Limited
- Chapter 8: Main financial statement: The statement of cash flows
- Introduction
- Importance of Cash
- Context
- Cash and the Bank Account
- Relationship between Cash and Profit
- Preparation of Statement of Cash Flows
- Conclusion
- Discussion Questions
- Numerical Questions
- Appendix 8.1: Main Headings for the Cash Flow Statement (Statement of Cash Flows) for Sole Traders, Partnerships and some Non-Listed Companies under UK GAAP
- Appendix 8.2: Preparation of a Sole Trader's Cash Flow Statement Using the Direct Method Using UK Format
- Appendix 8.3: Preparation of the Cash Flow Statement of Any Company Ltd using the Indirect Method Using UK GAAP
- Appendix 8.4: Example of Statement of Cash Flow (Cash Flow Statement) Using UK GAAP (Manchester United Ltd)
- Chapter 9: Interpretation of accounts
- Chapter 2: The accounting background
- SECTION B: Financial Accounting: The Context
- SECTION C: Management Accounting
- Chapter 15: Introduction to management accounting
- Chapter 16: Costing
- Chapter 17: Planning, control and performance: Budgeting
- Chapter 18: Planning, control and performance: Standard costing
- Chapter 19: Short-term decision making
- Chapter 20: Strategic management accounting
- Chapter 21: Long-term decision making: Capital investment appraisal
- Introduction
- Nature of Capital Investment
- Capital Investment Appraisal Techniques
- Payback Period
- Accounting Rate of Return
- Net Present Value
- Profitability Index
- Internal Rate of Return (IRR)
- Other Factors
- Conclusion
- Discussion Questions
- Numerical Questions
- Appendix 21.1: Present Value of £1 at Compound Interest Rate (1 + r)
- Chapter 22: The management of working capital and sources of finance
- Glossary of Key Accounting Terms
- Appendix: Answers
- Index
- Answers to End of Chapter Questions for Lecturers
I would like to dedicate this book to the following people who have made my life richer.
- My father, Donald, who died in 2003
- My mother
- My daughter, Katherine
- Jill and Zoe Solomon
- Tony Brinn (in memoriam)
- All my friends in Hereford, Cardiff and elsewhere
- All my colleagues
- And, finally, my past students!
-
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