Structure of Accounts Book

Part 1 The underpinning principles of accounting – An introduction to accounting – The primary financial statements – Sources of authority and regulation regarding financial reporting Part II The different forms of business enterprise – The different types of enterprises – Different types of finance available to enterprises – The content and structure of the principal (primary) accounting reports of enterprises, and reporting obligations Part III Recording economic events and preparing balance sheets and profit and loss accounts – Double-entry bookkeeping – Trial balances and final accounts adjustments – Depreciation – Sole trader accounts – Partnership accounts – Limited company accounts – Manufacturing company accounts Part IV The importance of cash flows – The cash conversion cycle – Cash flow statements – Cash forecasts Part V The nature and behaviour of costs – The nature and behaviour of costs Part VI Interpreting financial information – Interpreting financial information using ratio analysis – Interpreting financial information from a shareholder perspective including the valuation of goodwill and stock – The adequacy of accounting information in satisfying stakeholder information needs and FRS 3
Index