Business Accounting

An introduction to financial and management accounting, second edition

by Jill Collis, Andrew Holt and Roger Hussey

Table of contents

PART I: THE WORLD OF ACCOUNTING AND FINANCE

  • Introduction to Business Accounting
  • The Importance of Cash

PART II: FINANCIAL ACCOUNTING

  • The Accounting System
  • Regulatory Framework for Financial Reporting
  • Conceptual framework for Financial Reporting
  • Statement of Comprehensive Income
  • Statement of Financial Position
  • Consolidated Financial Statements
  • Analysing Financial Statements
  • Ethics, Governance and Corporate Social Reporting

PART III: MANAGEMENT ACCOUNTING

  • The Importance of Cost Information
  • Costing for Product Direct Costs
  • Costing for Indirect Costs
  • Costing for Specific Orders and Continuous Operations
  • Activity-based Costing
  • Marginal Costing
  • Budgetary Control
  • Standard Costing
  • Capital Investment Control
  • Discounting Methods of Investment Appraisal
  • Issues in Management Accounting
  • Appendix: Present Value Table
  • Acronyms
  • Glossary of terms
  • Index