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