Mastering Financial Accounting

Front Matter....Pages i-xvi
Front Matter....Pages 1-1
Accounting Objectives....Pages 3-7
Double-Entry Book Keeping....Pages 8-41
Accounting Systems....Pages 42-72
A Dose of Concepts....Pages 73-93
Front Matter....Pages 95-95
Accounts from Incomplete Records....Pages 97-112
Income and Expenditure Accounts....Pages 113-119
Partnership Accounts....Pages 120-155
Introduction to Limited Company Accounts....Pages 156-169
Front Matter....Pages 171-171
Accounting Standards....Pages 173-192
Treatment of Taxation in Company Accounts....Pages 193-201
Preparation of Published Accounts....Pages 202-221
Capital Transactions....Pages 222-243
Front Matter....Pages 245-245
Branch Accounts....Pages 247-271
Joint Ventures....Pages 272-276
Conversion of a Business to a Limited Company....Pages 277-286
Investment Accounts....Pages 287-291
Front Matter....Pages 293-293
Consolidated Balance Sheet—Direct Subsidiary....Pages 295-318
Consolidated Balance Sheet—Indirect Subsidiary....Pages 319-329
Consolidated Profit and Loss Account....Pages 330-338
Associated Companies....Pages 339-349
Front Matter....Pages 293-293
Foreign Subsidiaries....Pages 350-357
Front Matter....Pages 359-359
Hire-Purchase....Pages 361-373
Goods on Sale or Return....Pages 374-375
Consignment Accounts....Pages 376-380
Royalties....Pages 381-386
Containers....Pages 387-391
Contracts....Pages 392-400
Bills of Exchange....Pages 401-405
Front Matter....Pages 407-407
Funds Statements....Pages 409-419
Ratio Analysis....Pages 420-436
Back Matter....Pages 437-447