Financial and Management Accounting: An Introduction

Preface



Part 1 Corporate Reporting: Annual Report and Accounts

Users needs for information
What influences the annual report?
The accounting equation: a systematic approach to financial reporting
Financial statements from the accounting equation
Ensuring the quality of financial statements

Part 2 Reading and interpreting company reports

Published financial statements
Ratio analysis
Ratios - worked example

Part 3 Reporting the transactions of a business

Accounting information for service businesses
Accounting information for trading businesses

Part 4 Recognition in financial statements

Non-current (fixed) assets
Current assets
Current liabilities
Provisions and non-current (long-term) liabilities
Ownership interest

Part 5 Setting the scene and defining the basic tools of management accounting

Functions of management accounting
Classification of costs
Product costs: materials, labour and overheads

Part 6 Job costs and stock valuation

Job costing

Part 7 Decision making

Break-even analysis and short-term decision making

Part 8

Preparing a budget
Standard costs
Performance evaluation and feedback reporting

Part 9 Capital investment appraisal and business strategy

Capital investment appraisal
Business strategy and management accounting

Financial accounting terms defined

Management accounting terms defined

Appendices

I Information extracted from annual report of Safe and Sure Group 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

Publisher's acknowledgements

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• Contabilidade de getão e contabilidade geral
• Contabilidade financeira

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