Financial & Management Accounting: An Introduction Book

Part 1 A conceptual framework: setting the scene

Chapter 1 Who needs accounting?

Chapter 2 A systematic approach to financial reporting:
the accounting equation

Chapter 3 Financial statements from the accounting equation

Chapter 4 Ensuring the quality of financial statements

Part 2 Reporting the transactions of a business

Chapter 5 Accounting information for service businesses

Chapter 6 Accounting information for trading businesses

Part 3 Recognition in financial statements

Chapter 7 Published financial statements

Chapter 8 Non-current (fixed) assets

Chapter 9 Current assets

Chapter 10 Current liabilities

Chapter 11 Provisions and non-current (long-term) liabilities

Chapter 12 Ownership interest

Part 4 Analysis and Issues in reporting

Chapter 13 Ratio analysis

Chapter 14 Reporting corporate performance

Chapter 15 Reporting cash flows

Glossary of financial accounting terms

MANAGEMENT ACCOUNTING

Part 5 Setting the scene and defining the basic tools of management accounting

Chapter 16 Functions of management accounting

Chapter 17 Classification of costs

Chapter 18 Product costs: materials, labour and overheads

Part 6 Jobcosts and stock valuation

Chapter 19 Job costing

Part 7 Decision making

Chapter 20 Breakeven analysis and short-term decision making

Part 8 Planning and control

Chapter 21 Preparing a budget

Chapter 22 Standard costs

Chapter 23 Performance evaluation and feedback reporting

Part 9 Capital investment appraisal and business strategy

Chapter 24 Capital investment appraisal

Chapter 25 Business strategy and management accounting

Financial accounting defined

Management accounting defined

Appendices

I Information extracted from annual report of Safe and Sure plc, used throughout Financial Accounting

II Solutions to numerical and technical questions in Financial Accounting

III Solutions to numerical and technical questions in Management Accounting

Index