BUSINESS ACCOUNTING 2
Publication details: Harlow Prentice Hall Financial Times 2009.Edition: 11THDescription: Previous ed.: 2005; Includes indexISBN:- 9780273712138
- HF5635 .W863
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| HF5635 .S7838 Intermediate accounting | HF 5635 .W25 Accounting Working Papers | HF 5635 .W25 Accounting Working Papers | HF5635 .W863 BUSINESS ACCOUNTING 2 | HF 5635 .W8633 Frank Wood's business accounting 2 / | HF 5635 G99 Accounting for the Non Accountant Manager | HF 5635 G99 Accounting for the Non Accountant Manager |
Part One: Special accounts1. Accounting for branches2. Hire purchase accounts3. Contract accountsPart Two: Companies4. Limited companies: general background5. The issue of shares and loan notes6. Companies purchasing and redeeming their own shares and loan notes7. Limited companies taking over other businesses8. Taxation in company financial statements 9. Provisions, reserves and liabilities10. The increase and reduction of the share capital of limited companies11. Accounting standards and related documents12. The financial statements of limited companies: income statements, related statements and notes13. The financial statements of limited companies: balance sheets14. Published financial statements of limited companies: accompanying notes 15. Statements of cash flowsPart Three: Groups16. Group financial statements: an introduction17. Consolidation of balance sheets: basic mechanics (I)18. Consolidation of balance sheets: basic mechanics (II)19. Intercompany dealings: indebtedness and unrealised profit in stocks 20. Consolidated financial statements: acquisition of shares in subsidiaries at different dates21. Intra-group dividends22. Consolidated balance sheets: sundry matters23. Consolidation of the financial statements of a vertical group of companies 24. Consolidated income statements and comprehensive income statements25. Business combinations - purcahse method accounting26. Standards covering subsidiary and associates and joint venturesPart Four: Financial analysis27. Accounting ratios28. Interpretation of financial statements Part Five: Issues in financial reporting29. Accounting theory30. Current cost accounting31. Social accounting 32. Corporate governance33. Public sector accounting34. Accounting for management controlPart Six: Costing35. Elements of costing36. Absorption and marginal costing37. Job, batch and process costingPart Seven: Budgets38. Budgeting and budgetary control39. Cash budgets40. Co-ordination of budgets Part Eight: Standard costing and variance analysis41. Standard costing 42. Materials and labour variances43. Overhead and sales variances Part Nine: Planning, control and decision making44. Break-even analysis 45. Interest, annuities and leasing46. Capital expenditure appraisal47. The balanced scorecardPart Ten: The emerging business environment of accounting48. The supply chain and enterprise resource planning systems49. E-commerce and accountingAppendices1. Interest tables2. Answers to Review Questions3. Glossary
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