Financial and management accounting : an introduction

 Content: Part 1  A conceptual framework: setting the scene  Chapter 1  Who needs accounting?  Chapter 2  A systematic approach to financial reporting:  the accounting equation  Chapter 3  Financial statements from the accounting equation  Chapter 4  Ensuring the quality of financial statements  Part 2  Reporting the transactions of a business  Chapter 5  Accounting information for service businesses  Chapter 6  Accounting information for trading businesses  Part 3  Recognition in financial statements  Chapter 7  Published financial statements  Chapter 8  Non-current (fixed) assets  Chapter 9  Current assets  Chapter 10  Current liabilities  Chapter 11  Provisions and non-current (long-term) liabilities  Chapter 12  Ownership interest  Part 4  Analysis and Issues in reporting  Chapter 13  Ratio analysis  Chapter 14  Reporting corporate performance  Chapter 15  Reporting cash flows  Glossary of financial accounting terms  MANAGEMENT ACCOUNTING  Part 5  Setting the scene and defining the basic tools of management accounting  Chapter 16  Functions of management accounting  Chapter 17  Classification of costs  Chapter 18  Product costs: materials, labour and overheads  Part 6 Jobcosts and stock valuation  Chapter 19  Job costing  Part 7  Decision making  Chapter 20  Breakeven analysis and short-term decision making  Part 8 Planning and control  Chapter 21  Preparing a budget  Chapter 22  Standard costs  Chapter 23  Performance evaluation and feedback reporting  Part 9  Capital investment appraisal and business strategy  Chapter 24  Capital investment appraisal  Chapter 25  Business strategy and management accounting  Financial accounting defined  Management accounting defined  Appendices  I  Information extracted from annual report of Safe and Sure plc, used throughout Financial Accounting  II  Solutions to numerical and technical questions in Financial Accounting  III  Solutions to numerical and technical questions in Management Accounting  Index