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Business Acounting Vol.II "Ifrs Edition"

Ifrs Edition

Business Acounting Vol.II "Ifrs Edition". Ifrs Edition

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  • ISBN:9780273712138
  • Editorial: Prentice-Hall International Ed
  • Fecha de la edición:
  • Número de la edición: 11
  • Encuadernación:
  • Dimensiones: 0 cm x 0 cm
  • Nº Pág.:832
  • Idiomas:Ingles,Inglés

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Business Accounting is the world's best-selling textbook on bookkeeping and accounting. Now in its eleventh edition, it has become the standard introductory text for accounting students and professionals alike. The book is used on a wide variety of courses in accounting and business, both at secondary and tertiary level and for those studying for professional qualifications. It builds on Business Accounting 1 to cover advanced aspects of financial accounting. It also covers introductory aspects of management accounting suitable for use at all levels up to and including professional foundation level courses and first-year degree courses.

Part One: Special accounts 1. Accounting for branches 2. Hire purchase accounts 3. Contract accounts Part Two: Companies 4. Limited companies: general background 5. The issue of shares and loan notes 6. Companies purchasing and redeeming their own shares and loan notes 7. Limited companies taking over other businesses 8. Taxation in company financial statements 9. Provisions, reserves and liabilities 10. The increase and reduction of the share capital of limited companies 11. Accounting standards and related documents 12. The financial statements of limited companies: income statements, related statements and notes 13. The financial statements of limited companies: balance sheets 14. Published financial statements of limited companies: accompanying notes 15. Statements of cash flows Part Three: Groups 16. Group financial statements: an introduction 17. 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 dates 21. Intra-group dividends 22. Consolidated balance sheets: sundry matters 23. Consolidation of the financial statements of a vertical group of companies 24. Consolidated income statements and comprehensive income statements 25. Business combinations - purcahse method accounting 26. Standards covering subsidiary and associates and joint ventures Part Four: Financial analysis 27. Accounting ratios 28. Interpretation of financial statements Part Five: Issues in financial reporting 29. Accounting theory 30. Current cost accounting 31. Social accounting 32. Corporate governance 33. Public sector accounting 34. Accounting for management control Part Six: Costing 35. Elements of costing 36. Absorption and marginal costing 37. Job, batch and process costing Part Seven: Budgets 38. Budgeting and budgetary control 39. Cash budgets 40. Co-ordination of budgets Part Eight: Standard costing and variance analysis 41. Standard costing 42. Materials and labour variances 43. Overhead and sales variances Part Nine: Planning, control and decision making 44. Break-even analysis 45. Interest, annuities and leasing 46. Capital expenditure appraisal 47. The balanced scorecard Part Ten: The emerging business environment of accounting 48. The supply chain and enterprise resource planning systems 49. E-commerce and accounting Appendices 1. Interest tables 2. Answers to Review Questions 3. Glossary

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