How to use this book Introducing command words Part I The accounting system 1 Double-entry bookkeeping: Cash transactions 2 Double-entry bookkeeping: Credit transactions 3 Books of prime entry 4 Balancing accounts 5 The classification of accounts and division of the ledger 6 The trial balance Part II Financial accounting 7 Statements of profit or loss for sole traders 8 Statements of financial position for sole traders 9 Accounting concepts 10 Accruals and prepayments (the matching concept) 11 Accounting for the depreciation of non-current assets 12 Irrecoverable debts 13 Bank reconciliation statements 14 Control accounts 15 The correction of errors 16 Incomplete records 17 Incomplete records: Further considerations 18 Partnership accounts 19 Partnership changes 20 Manufacturing businesses 21 An introduction to limited company accounts 22 Limited companies: Further considerations 23 Non-profit making organisations (clubs and societies) 24 Statements of cash flows 25 Auditing and stewardship 26 International accounting standards 27 Computerised accounting systems 28 Business acquisition and merger 29 Ethics and the accountant 30 Accounting information for stakeholders 31 Analysis and communication of accounting information Part III: Cost and management accounting 32 Costing of materials and labour 33 Absorption costing 34 Unit, job and batch costing 35 Marginal costing 36 Activity-based costing (ABC) 37 Budgeting and budgetary control 38 Standard costing 39 Investment appraisal Appendix: Net present value of $1 Appendix: Ratios Preparing for assessment Glossary: Command words Glossary: Key terms Index Acknowledgements.
How to use this book Introducing command words Part I The accounting system 1 Double-entry bookkeeping: Cash transactions 2 Double-entry bookkeeping: Credit transactions 3 Books of prime entry 4 Balancing accounts 5 The classification of accounts and division of the ledger 6 The trial balance Part II Financial accounting 7 Statements of profit or loss for sole traders 8 Statements of financial position for sole traders 9 Accounting concepts 10 Accruals and prepayments (the matching concept) 11 Accounting for the depreciation of non-current assets 12 Irrecoverable debts 13 Bank reconciliation statements 14 Control accounts 15 The correction of errors 16 Incomplete records 17 Incomplete records: Further considerations 18 Partnership accounts 19 Partnership changes 20 Manufacturing businesses 21 An introduction to limited company accounts 22 Limited companies: Further considerations 23 Non-profit making organisations (clubs and societies) 24 Statements of cash flows 25 Auditing and stewardship 26 International accounting standards 27 Computerised accounting systems 28 Business acquisition and merger 29 Ethics and the accountant 30 Accounting information for stakeholders 31 Analysis and communication of accounting information Part III: Cost and management accounting 32 Costing of materials and labour 33 Absorption costing 34 Unit, job and batch costing 35 Marginal costing 36 Activity-based costing (ABC) 37 Budgeting and budgetary control 38 Standard costing 39 Investment appraisal Appendix: Net present value of $1 Appendix: Ratios Preparing for assessment Glossary: Command words Glossary: Key terms Index Acknowledgements.
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