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Business Accounting Vol 2

Business Accounting Vol 2

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  • ISBN:9780273693109
  • Editorial: Prentice-Hall International Ed
  • Fecha de la edición:
  • Número de la edición: 10
  • Encuadernación:
  • Dimensiones: 0 cm x 0 cm
  • Nº Pág.:848
  • Idiomas:Ingles,Inglés

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Business Accounting is the worlds bestselling textbook on bookkeeping and accounting. This volume builds on the clear and straight forward introduction of volume 1 to provide students with coverage of more advance aspects of financial accounting. Each topic is back up by a wealth of worked examples, as well as a rich pool of self assessment material, so that students can monitor their own progress and understanding.

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Part One: Special accounts
1. Accounting for branches
2. Hire purchase accounts
Part Two: Companies
3. Limited companies: general background
4. The issue of shares and debentures
5. Companies purchasing and redeeming their own shares and debentures
6. Limited companies taking over other businesses
7. Taxation in company financial statements
8. Provisions, reserves and liabilities
9. The increase and reduction of the share capital of limited companies
10. Accounting standards and related documents
11. The financial statements of limited companies: profit and loss accounts, related statements and notes
12. The financial statements of limited companies: balance sheets
13. Published financial statements of limited companies: accompanying notes
14. Cash flow statements
15. Contract accounts
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 profit and loss accounts
25. Consolidated financial statements - Acquisitions and mergers
26. Standards covering subsidiary and associated undertakings 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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