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Overview
ESSENTIALS TO FINANCIAL ACCOU NTING IN BUSINESS
PART I: THE BUSINESS WORLD.
1. The Providers of Information.
2. Potential Users of Financial Information.
3. The Role of the Accountant.
4. Accounting Concepts and Conventions.
PART II: ACCOUNTING FOR ECONOMIC TRANSACTIONS.
5. Identifying Transactions.
6. Recording Transactions.
7. Controlling Cash.
8. Balancing the Books.
PART III: INDIVIDUALS IN BUSINESS.
9. Cash-Flow Statements.
10. Profit-and-Loss Account.
11. Balance Sheet.
12. Presentation and Principles.
13. Dealing with Fixed Assets.
14. Accounting for Non-Payment.
15. Relationship Between Financial Statements.
16. Incomplete Records.
PART IV: PARTNERS IN BUSINESS.
17. Partnerships: General Principles.
18. Profit-and-Loss Account.
19. Balance Sheet.
20. Partnership Changes.
PART V: LIMITED COMPANIES.
21. Limited Companies: General Principles.
22. National and International Regulations.
23. Financial Statements of a Limited Company.
24. Statements of Financial Performance.
25. Statements of Financial Position.
PART VI: THE ANALYSIS OF FINANCIAL STATEMENTS.
26. Ration Analysis.
27. Investment Ratios.
28. Interpretation of Financial Statements.
PART VII: OTHER TYPES OF ORGANISATION.
29. Clubs and Societies.
30. Manufacturing Organisations.
Answers.
Index.
1. The Providers of Information.
2. Potential Users of Financial Information.
3. The Role of the Accountant.
4. Accounting Concepts and Conventions.
PART II: ACCOUNTING FOR ECONOMIC TRANSACTIONS.
5. Identifying Transactions.
6. Recording Transactions.
7. Controlling Cash.
8. Balancing the Books.
PART III: INDIVIDUALS IN BUSINESS.
9. Cash-Flow Statements.
10. Profit-and-Loss Account.
11. Balance Sheet.
12. Presentation and Principles.
13. Dealing with Fixed Assets.
14. Accounting for Non-Payment.
15. Relationship Between Financial Statements.
16. Incomplete Records.
PART IV: PARTNERS IN BUSINESS.
17. Partnerships: General Principles.
18. Profit-and-Loss Account.
19. Balance Sheet.
20. Partnership Changes.
PART V: LIMITED COMPANIES.
21. Limited Companies: General Principles.
22. National and International Regulations.
23. Financial Statements of a Limited Company.
24. Statements of Financial Performance.
25. Statements of Financial Position.
PART VI: THE ANALYSIS OF FINANCIAL STATEMENTS.
26. Ration Analysis.
27. Investment Ratios.
28. Interpretation of Financial Statements.
PART VII: OTHER TYPES OF ORGANISATION.
29. Clubs and Societies.
30. Manufacturing Organisations.
Answers.
Index.