Table of Contents

• How to use this book (provided by Cambridge University Press)
• Introduction
• 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 The statement of profit or loss for sole traders
• 8 The statement 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 and doubtful debts
• 13 Bank reconciliation statements
• 14 Control accounts
• 15 Correction of errors
• 16 Incomplete records
• 17 Incomplete records: Further considerations
• 18 Partnership accounts
• 19 Partnership changes
• 20 Manufacturing accounts
• 21 An introduction to limited company accounts
• 22 Limited companies: Further considerations
• 23 Non-profit making organisations (clubs and societies)
• 24 Statement of cash flows
• 25 Auditing and stewardship
• 26 International Accounting Standards
• 27 Computerised accounting systems
• 28 Business acquisition and merger
• 29 Ethical considerations
• 30 Accounting information for stakeholders
• 31 Analysis and communication of accounting information
• Part III: Cost and management accounting
• 32 Costing of materials, labour and overheads
• 33 Absorption costing
• 34 Unit, job and batch costing
• 35 Marginal costing
• 36 Activity-based costing
• 37 Budgeting and budgetary control
• 38 Standard costing
• 39 Investment appraisal.
Show more