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Book Categories |
Detailed contents | ||
Preface | ||
Introduction: The scope of this book | 1 | |
Pt. 1 | Further Aspects of Financial Accounting | |
1 | Incomplete records | 7 |
2 | Non-profit-oriented organisations | 26 |
3 | Partnership accounts | 40 |
4 | Valuation of assets | 93 |
5 | Types of organisations and sources of finance | 120 |
Pt. 2 | Published Financial Statements of Limited Companies and Accounting Standards | |
6 | Published financial statements and requirements of user groups | 131 |
7 | Reserves, bonus issues and rights issues | 189 |
8 | Published financial statements and ratio analysis | 205 |
9 | Cash flow statements | 251 |
10 | Accounting standards | 275 |
11 | Limitations of published financial statements | 295 |
Pt. 3 | Further Aspects of Accounting for Management and Decision Making | |
12 | Absorption costing, marginal costing and decision making | 303 |
13 | Standard costing and variance analysis | 333 |
14 | Capital investment appraisal | 372 |
15 | Other factors affecting decision making - social accounting | 395 |
Pt. 4 | Management Accounting Principles and Budgeting | |
16 | Elements of costing | 407 |
17 | Contract accounts | 419 |
18 | Job, batch and process costing | 428 |
19 | Budgeting and budgetary control | 444 |
20 | Cash budgets | 451 |
21 | Co-ordination of budgets | 465 |
Pt. 5 | Supplementary Topics | |
22 | Break-even analysis | 483 |
23 | The accounting equation and the balance sheet | 500 |
24 | The double entry system | 512 |
25 | Accounting concepts | 521 |
App. I: Examination techniques | 530 | |
App. II: Glossary | 535 | |
App. III: Answers to review questions | 545 | |
Index | 596 |
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