Efnisyfirlit

• Cover
• Accounting for Non-Accountants
• Titlepage
• Dedication
• Contents
• List of Figures
• List of Tables
• Introduction
• 1 Financial record keeping
  • Introduction
  • Single-entry bookkeeping
  • Double-entry bookkeeping
  • Balancing accounts
  • The trial balance
  • Daybooks and ledgers
  • Accounting software
  • Benefits of accounting software
  • Review questions
• 2 Income statements
  • Introduction
  • Calculating profit
  • The income statement
  • Classification of expenditure
  • Review questions
• 3 The balance sheet
  • Introduction
  • Content of the balance sheet
  • Format of the balance sheet
  • Review questions
• 4 Further adjustments to the income statement
  • Introduction
  • Accruals concept
  • Accruals and prepayments
  • Depreciation
  • Irrecoverable debts
  • Allowance for doubtful debts
  • Discounts
  • Review questions
• 5 Checking the double-entry system
  • Introduction
  • Correction of errors
  • Bank reconciliation statements
  • Control accounts
  • Sales ledger control accounts
  • Purchases ledger control accounts
  • Reconciliation of control account totals
  • Review questions
• 6 Accounting concepts
  • Introduction
  • Accounting concepts
  • From accounting concepts to accounting standards
  • Review questions
• 7 Accounting for other business organizations
  • Introduction
  • Manufacturing organizations
  • Partnerships
  • Not-for-profit organizations
  • Incomplete records
  • Review questions
• 8 An introduction to business costing
  • Introduction
  • Cost centres and cost units
  • Cost behaviour
  • Principles and methods of costing
  • Costing principles
  • Absorption costing
  • Costing methods
  • Review questions
• 9 Marginal costing and decision making
  • Introduction
  • Contribution
  • Uses of marginal costing
  • Break-even analysis
  • Optimum production plans
  • Make-or-buy decisions
  • Special order decisions
  • Closing down an unprofitable business segment
  • Marginal and absorption costing compared
  • Review questions
• 10 Standard costing
  • Introduction
  • Standard costs
  • Variance analysis
  • Types of variance
  • Sub-variances
  • Materials variances
  • Labour variances
  • Flexible budgets
  • Sales variances
  • Overhead variances
  • Interpretation of variances
  • Interrelationships of variances
  • Review questions
• 11 Budgeting
  • Introduction
  • Purpose of budgets
  • Types of budget
  • Budgeting example
  • Budgeting techniques
  • Review questions
• 12 Working capital management
  • Introduction
  • The working capital cycle
  • Inventory
  • Trade receivables
  • Management of trade payables
  • Managing cash
  • Review questions
• 13 Capital investment appraisal
  • Introduction
  • Capital investment
  • Relevant costs and benefits
  • Net cash flow and the investment appraisal
  • Methods of investment appraisal
  • Payback
  • Accounting rate of return (ARR)
  • Discounted cash flow
  • Net present value (NPV)
  • Internal rate of return (IRR)
  • Discounted payback
  • Investment appraisal evaluated
  • Review questions
• 14 An introduction to limited companies
  • Introduction
  • Limited liability
  • Setting up a limited company
  • Types of limited company
  • Share capital and dividends
  • Financial statements of the limited company
  • Rights issues
  • Bonus issues
  • Review questions
• 15 Published accounts of the limited company
  • Introduction
  • Annual return
  • Contents of the annual report
  • Auditor’s report
  • Directors’ report
  • Published financial statements – IAS 1
  • Revenue
  • Statement of changes in equity
  • Notes to the financial statements
  • Review question
• 16 Accounting standards
  • Introduction
  • UK GAAP
  • International accounting standards
  • IASB conceptual framework
  • Recent progress towards a single set of accounting standards
  • Financial reporting standards (FRSs) used in the UK
  • Earnings management
  • Review questions
• 17 Statement of cash flows
  • Introduction
  • The differences between cash and profit
  • The statement of cash flows
  • Review questions
• 18 Accounting ratios
  • Introduction
  • Types of accounting ratio
  • Profitability ratios
  • Efficiency ratios
  • Liquidity ratios
  • Gearing ratios
  • Investor ratios
  • Limitations of ratio analysis
  • Review questions
• 19 The economic environment
  • Economic objectives
  • Economic policy
  • Review questions
• Index
• Copyright

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