Financial and Management Accounting, 9th edition

Part 1 Corporate Reporting: Annual Report and Accounts

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

Part 2 Reading and interpreting company reports

6. Published financial statements
7. Ratio analysis
8. Ratios – worked example

Part 3 Reporting the transactions of a business

9. Accounting information for service businesses
10. Accounting information for trading businesses

Part 4 Recognition in financial statements

11. Non-current (fixed) assets
12. Current assets
13. Current liabilities
14. Provisions and non-current (long-term) liabilities
15. Ownership interest

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

16. Functions of management accounting
17. Classification of costs
18. Product costs: materials, labour and overheads

Part 6 Job costs and stock valuation

19. Job costing

Part 7 Decision making

20. Break-even analysis and short-term decision making

Part 8 Planning and control

21. Preparing a budget
22. Standard costs
23. Performance evaluation and feedback reporting

Part 9 Capital investment appraisal and business strategy

24. Capital investment appraisal
25. 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