An introduction to business accounting for managers Book

	Preface to the Fifth Edition
1	Use and Abuse of Accounting	1
2	Development and Principles of Book-keeping	10
3	Ascertainment of Profit or Loss and Financial Position	17
4	Accounting Concepts, Bases of Valuation and Accounting Standards	28
5	The Limited Company	42
6	Annual Accounts of a Limited Company	49
7	Value Added	58
8	Profit vs. Cash Flow	63
9	Impact of Inflation on Accounting Information	69
10	Published Financial Information	79
11	Interpretation of Annual Accounts	89
12	Structured Use of Financial Ratios	112
13	Management of Working Capital	120
14	Principles of Absorption Cost Accounting	129
15	Principles of Marginal Costing	144
16	Accounting as an Aid to Management Planning and Control	153
17	Capital Investment Appraisal	169
18	Data Processing	179
19	Principles of Corporate Taxation	187
	Conclusion and Summary	196
	Appendix A: Summary of Provisions of Companies Acts 1985 and 1989 re disclosure in published accounts of Limited Companies	200
	Appendix B: Extracts from the published accounts booklet of Typical Products Ltd.	205
	Appendix C: Extracts from the published annual report and accounts booklet of John Waddington PLC for the year ended 3 April 1993	211
	Appendix D: The use of discount tables	231
	Index	234