Detailed contents

Chapter 1   Introduction

Financial accounting   

Chapter 2   The statement of financial position
Chapter 3   The income statement
Chapter 4   Double-entry bookkeeping 1: Debits, credits, T accounts, the trial balance and the financial statements
Chapter 5   Double-entry bookkeeping 2: Books of prime entry, accounting systems and other double entry applications
Chapter 6   The statement of cash flows
Chapter 7   Business organizations and the financing of business
Chapter 8   Ratio analysis 1: Profitability, efficiency and performance
Chapter 9   Ratio analysis 2: Liquidity, working capital and long term financial stability

Management accounting

Chapter 10   Cost and management accounting in context
Chapter 11   Product costing: Absorption costing
Chapter 12   Relevant costs, marginal costing and short-term decision making
Chapter 13   Standard costing and variance analysis
Chapter 14   Budgeting
Chapter 15   Process costing
Chapter 16   Capital investment appraisal
Chapter 17   Corporate governance and sustainability


Introduction to Accounting |   First Edition   |   Peter Scott |   March 2018   |   556 pages   |   Paperback   |   ISBN: 9780198783282