Accounting in a Business Context

Front Matter....Pages i-xx
Introduction to accounting....Pages 1-22
Wealth and the measurement of profit....Pages 23-37
The measurement of wealth....Pages 38-59
The profit and loss account....Pages 60-77
Introduction to the worksheet....Pages 78-95
Stocks and work in progress....Pages 96-117
Debtors, creditors, accruals and prepayments....Pages 118-130
Fixed assets and depreciation....Pages 131-149
Final accounts, partnerships and companies....Pages 150-169
Financial statement analysis....Pages 170-200
Internal users and internal information....Pages 201-210
Planning and control....Pages 211-224
Cost behaviour and costvolume-profit analysis....Pages 225-245
Accounting for overheads and products costs....Pages 246-271
Accounting for decision making: when there are no resource constraints....Pages 272-287
Accounting for decision making: resource constraints and decisions which are mutually exclusive....Pages 288-304
Budgets....Pages 305-326
Back Matter....Pages 327-330