Accounting in a Business Context

Case studies
Acknowledgements
Preface to the fifth edition

Part I: Financial Accounting
1. Introduction to accounting
2. Wealth and the measurement of profit
3. The measurement of wealth
4. The income statement and the cash flow statement
5. Introduction to the worksheet
6. Inventory
7. Accounts receivable and amounts payable
8. Non-current assets, fixed assets and depreciation
9. Financing and business structures
10. Cash flow statements
11. Final accounts and company accounts
12. Financial statement analysis

Part II: Management Accounting
13. Internal users and internal information
14. Planning and control
15. Cost behaviour and cost-volume-profit analysis
16. Accounting for overheads and product costs
17. Accounting for decision making: when there are no resource constraints
18. Accounting for decision making: resource constraints and decisions which are mutually exclusive
19. Budgets
20. Investment decisions
21 Management of working capital

Appendix A: Answers
Appendix B: Partnerships
Appendix C: Present value and annuity tables
Index