Accounting in a Business Context

Front Matter....Pages i-xx
Introduction to accounting....Pages 1-22
Wealth and the measurement of profit....Pages 23-39
The measurement of wealth....Pages 40-62
The profit and loss account....Pages 63-80
Introduction to the worksheet....Pages 81-99
Stocks and work in progress....Pages 100-123
Debtors, creditors, accruals and prepayments....Pages 124-138
Fixed assets and depreciation....Pages 139-159
Financing and business Structures....Pages 160-177
Final accounts, partnerships and companies....Pages 178-198
Cash flow statements....Pages 199-213
Financial statement analysis....Pages 214-250
Internal users and internal Information....Pages 251-260
Planning and control....Pages 261-275
Cost behaviour and cost-volume-profit analysis....Pages 276-297
Accounting for overheads and products costs....Pages 298-323
Accounting for decision making: when there are no resource constraints....Pages 324-340
Accounting for decision making: resource constraints and decisions which are mutually exclusive....Pages 341-357
Budgets....Pages 358-380
Investment decisions....Pages 381-400
Back Matter....Pages 401-409