About the Book: Background, The Market, Scope, Coverage, Special Features.

Second Edition.

Acknowledgements.

Dedication.

1 Introduction to Accounting.

Section A: Financial Accounting: The Techniques.

2 The Accounting Background.

3 Recording: Double-Entry Bookkeeping.

4 Main Financial Statements: The Profit and Loss Account (Income statement).

5 Main Financial Statements: The Balance Sheet.

6 Preparing the Financial Statements.

7 Partnerships and Limited Companies.

8 Main Financial Statements: The Cash Flow Statement.

9 Interpretation of Accounts.

Section B: Financial Accounting: The Context.

10 Regulatory and Conceptual Frameworks.

11 Measurement Systems.

12 The Annual Report.

13 Creative Accounting.

14 International Accounting.

Section C: Management Accounting.

15 Introduction to Management Accounting.

16 Costing.

17 Planning: Control and Performance: Budgeting.

18 Planning, Control and Performance: Standard Costing.

19 Short-Term Decision Making.

20 Strategic Management Accounting.

21 Long-Term Decision Making: Capital Investment Appraisal.

22 The Management of Working Capital and Sources of Finance.

Further Reading.

Glossary of Key Accounting Terms.

Appendix: Answers.

Index.