Introduction |
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1 | (2) |
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1 Financial record keeping |
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3 | (21) |
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3 | (1) |
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4 | (2) |
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6 | (4) |
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10 | (3) |
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13 | (1) |
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14 | (2) |
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16 | (1) |
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Benefits of accounting software |
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17 | (2) |
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19 | (5) |
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24 | (10) |
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24 | (1) |
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24 | (4) |
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28 | (2) |
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Classification of expenditure |
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30 | (1) |
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31 | (3) |
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34 | (14) |
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34 | (1) |
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Content of the balance sheet |
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35 | (5) |
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Format of the balance sheet |
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40 | (3) |
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43 | (5) |
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4 Further adjustments to the income statement |
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48 | (21) |
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48 | (1) |
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48 | (1) |
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49 | (3) |
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52 | (5) |
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57 | (1) |
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Allowance for doubtful debts |
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58 | (1) |
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58 | (4) |
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62 | (7) |
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5 Checking the double-entry system |
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69 | (21) |
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69 | (1) |
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69 | (5) |
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Bank reconciliation statements |
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74 | (5) |
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79 | (1) |
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Sales ledger control accounts |
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79 | (2) |
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Purchases ledger control accounts |
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81 | (1) |
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Reconciliation of control account totals |
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82 | (2) |
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84 | (6) |
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90 | (9) |
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90 | (1) |
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90 | (5) |
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From accounting concepts to accounting standards |
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95 | (1) |
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96 | (3) |
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7 Accounting for other business organizations |
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99 | (32) |
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99 | (1) |
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Manufacturing organizations |
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99 | (4) |
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103 | (4) |
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Not-for-profit organizations |
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107 | (8) |
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115 | (7) |
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122 | (9) |
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8 An introduction to business costing |
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131 | (28) |
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131 | (1) |
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Cost centres and cost units |
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132 | (1) |
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132 | (3) |
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Principles and methods of costing |
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135 | (1) |
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135 | (1) |
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136 | (10) |
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146 | (9) |
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155 | (4) |
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9 Marginal costing and decision making |
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159 | (24) |
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159 | (1) |
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160 | (1) |
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160 | (1) |
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161 | (6) |
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167 | (3) |
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170 | (3) |
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173 | (2) |
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Closing down an unprofitable business segment |
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175 | (3) |
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Marginal and absorption costing compared |
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178 | (2) |
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180 | (3) |
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183 | (15) |
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183 | (1) |
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183 | (2) |
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185 | (1) |
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186 | (1) |
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186 | (1) |
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186 | (2) |
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188 | (1) |
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189 | (2) |
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191 | (1) |
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191 | (2) |
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Interpretation of variances |
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193 | (1) |
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Interrelationships of variances |
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194 | (2) |
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196 | (2) |
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198 | (21) |
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198 | (1) |
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198 | (3) |
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201 | (9) |
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210 | (4) |
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214 | (2) |
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216 | (3) |
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12 Working capital management |
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219 | (15) |
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219 | (1) |
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The working capital cycle |
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219 | (2) |
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221 | (6) |
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227 | (4) |
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Management of trade payables |
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231 | (1) |
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232 | (1) |
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233 | (1) |
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13 Capital investment appraisal |
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234 | (20) |
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234 | (1) |
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234 | (1) |
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Relevant costs and benefits |
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235 | (1) |
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Net cash flow and the investment appraisal |
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236 | (1) |
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Methods of investment appraisal |
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237 | (1) |
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237 | (3) |
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Accounting rate of return (ARR) |
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240 | (1) |
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241 | (4) |
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245 | (1) |
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Internal rate of return (IRR) |
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246 | (3) |
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249 | (1) |
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Investment appraisal evaluated |
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250 | (1) |
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250 | (4) |
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14 An introduction to limited companies |
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254 | (17) |
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254 | (1) |
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254 | (1) |
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Setting up a limited company |
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255 | (1) |
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255 | (2) |
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Share capital and dividends |
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257 | (2) |
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Financial statements of the limited company |
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259 | (6) |
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265 | (2) |
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267 | (1) |
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268 | (3) |
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15 Published accounts of the limited company |
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271 | (29) |
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271 | (1) |
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271 | (1) |
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Contents of the annual report |
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272 | (1) |
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273 | (1) |
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274 | (1) |
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Published financial statements -- IAS 1 |
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275 | (13) |
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288 | (3) |
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Statement of changes in equity |
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291 | (1) |
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Notes to the financial statements |
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292 | (5) |
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297 | (3) |
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300 | (13) |
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300 | (1) |
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300 | (1) |
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International accounting standards |
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301 | (2) |
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IASB conceptual framework |
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303 | (3) |
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Recent progress towards a single set of accounting standards |
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306 | (1) |
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Financial reporting standards (FRSs) used in the UK |
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306 | (3) |
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309 | (3) |
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312 | (1) |
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17 Statement of cash flows |
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313 | (16) |
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313 | (1) |
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The differences between cash and profit |
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313 | (2) |
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The statement of cash flows |
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315 | (10) |
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325 | (4) |
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329 | (28) |
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329 | (1) |
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Types of accounting ratio |
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330 | (1) |
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330 | (6) |
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336 | (5) |
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341 | (3) |
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344 | (4) |
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348 | (3) |
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Limitations of ratio analysis |
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351 | (1) |
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352 | (5) |
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19 The economic environment |
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357 | (10) |
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357 | (4) |
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361 | (4) |
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365 | (2) |
Index |
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367 | |