includes index

Part One: Special Accounts
Chapter 1: Accounting for Branches
Chapter 2: Hire Purchase Accounts

Part Two: Companies
Chapter 3: Limited Companies: General Background
Chapter 4: The Issue of Shares and Debentures
Chapter 5: Companies Purchasing and Redeeming their own Shares and Debentures
Chapter 6: Limited Companies Taking Over other Businesses
Chapter 7: Taxation in Company Financial Statements
Chapter 8: Provisions, Reserves and Liabilities
Chapter 9: The Increase and Reduction of the Share Capital of Limited Companies
Chapter 10: Accounting Standards and Related Documents
Chapter 11: The Financial Statements of Limited Companies: Profit and Loss Accounts, Related Statements and Notes
Chapter 12: The Financial Statements of Limited Companies: Balance Sheets
Chapter 13: Published Financial Statements of Limited Companies: Accompanying Notes
Chapter 14: Cash Flow Statements
Chapter 15. Contract Accounts

Part Three: Groups
Chapter 16: Group Financial Statements: An Introduction
Chapter 17: Consolidation of Balance Sheets: Basic Mechanics (I)
Chapter 18: Consolidation of Balance Sheets: Basic Mechanics (II)
Chapter 19: Intercompany Dealings: Indebtedness and Unrealised Profit in Stocks
Chapter 20: Consolidated Financial Statements: Acquisition of Shares in Subsidiaries at Different Dates
Chapter 21: Intra-Group Dividends
Chapter 22: Consolidated Balance Sheets: Sundry Matters
Chapter 23: Consolidation of the Financial Statements of a Vertical Group of Companies
Chapter 24: Consolidated Profit and Loss Accounts
Chapter 25: Consolidated Financial Statements -- Acquisitions and Mergers
Chapter 26: Standards Covering Subsidiary and Associated Undertakings and Joint Ventures

Part Four: Financial Analysis
Chapter 27: Accounting Ratios
Chapter 28: Interpretation of Financial Statements

Part Five: Issues in Financial Reporting
Chapter 29: Accounting Theory
Chapter 30: Current Cost Accounting
Chapter 31: Social Accounting
Chapter 32: Corporate Governance
Chapter 33: Public Sector Accounting
Chapter 34: Accounting for Management Control

Part Six: Costing
Chapter 35: Elements of Costing
Chapter 36: Absorption and Marginal Costing
Chapter 37: Job, Batch and Process Costing

Part Seven: Budgets
Chapter 38: Budgeting and Budgetary Control
Chapter 39: Cash Budgets
Chapter 40: Co-ordination of Budgets

Part Eight: Standard Costing and Variance Analysis
Chapter 41: Standard Costing
Chapter 42: Materials and Labour Variances
Chapter 43: Overhead and Sales Variances

Part Nine: Planning, Control and Decision Making
Chapter 44: Break-Even Analysis
Chapter 45: Interest, Annuities and Leasing
Chapter 46: Capital Expenditure Appraisal
Chapter 47: The Balanced Scorecard

Part Ten: The Emerging Business Environment of Accounting
Chapter 48: The Supply Chain and Enterprise Resource Planning Systems
Chapter 49: E-commerce and Accounting Appendices