Table of Contents

The accounting scene
Receipts and payments and the cash book
The measurement of profit
The balance sheet
Depreciation
Bookkeeping
Bookkeeping for fixed assets and depreciation
Trial balances
The asset of stock petty cash
Control accounts
Bank accounts
Internal control
Discounts, bad debts and hire purchase
Valued added tax (VAT)
Accounting for stocks and materials costing
Labour costs
Overheads
Manufacturing accounts
Construction industry
departmental accounts
Incomplete records
Income and expenditure accounts
Partnerships
Limited companies
Interpretation of accounts
Investment ratios
Service sector and public service accounting
Decision making
Forecast cash flows and financial statements
Published company accounts
Cash flow statements and company finance
Regulatory framework of accounting
The accounting conventions.

Appendices
Answers to selected exercises
Six case studies
Six assignments
Glossary of accounting terms

Includes index.