Business Accounting UK GAAP

Table of Contents

• Notes for teachers and lecturers
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Notes for students

Part 1 Special Accounts

• 1 Accounting for branches 2 Hire purchase accounts 3 Contract accounts
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Part 2 Companies

• 4 Limited companies 5 The issues of shares and debentures 6 Companies purchasing and redeeming their own shares and debentures 7 Limited companies taking over other businesses 8 Taxation in company financial statements 9 Provisions, reserves and liabilities 10 The increase and reduction of the share capital of limited companies 11 Accounting standards and related documents 12 The financial statements of limited companies: profit and loss accounts, related statements and notes 13 The financial statements of limited companies: balance sheets 14 Published financial statements of limited companies: accompanying notes 15 Cash flow statements
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Part 3 Groups

• 16 Group financial statements: an introduction 17 Consolidation of balance sheets: basic mechanics (I) 18 Consolidation of balance sheets: basic mechanics (II) 19 Intercompany dealings: indebtedness and unrealised profit in stocks 20 Consolidated financial statements: acquisition of shares in subsidiaries at different states 21 Intragroup dividends 22 Consolidated balance sheets: sundry matters 23 Consolidation of the financial statements of a vertical group of companies 24 Consolidated profit and loss accounts 25 Consolidated financial statements: acquisitions and mergers 26 Standards covering subsidiary and associated undertakings and joint ventures
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Part 4 Financial analysis

• 27 Accounting ratios 28 Interpretation of financial statements
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Part 5 Issues in financial reporting

• 29 Accounting theory 30 Current cost accounting 31 Social accounting 32 Corporate governance 33 Public sector governance 34 Accounting for management control
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Part 6 Costing

• 35 Elements of costing 36 Absorption and marginal costing 37 Job, batch and process costing
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Part 7 Budgets

• 38 Budgeting and budgetary control 39 Cash budgets 40 Co-ordination of budgets
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Part 8 Standard costing and variance analysis

• 41 Standard costing 42 Materials and labour variances 43 Overhead and sales variances
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Part 9 Planning, control and decision making

• 44 Break-even analysis 43 Interest, annuities and leasing 46 Capital expenditure appraisal 47 The balanced scorecard
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Part 10 Planning, control and decision making

• 48 The supply chain and enterprise resource planning systems 49 E-commerce and accounting
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Appendices

• 1 Interest tables 2 Answers to review questions 3 Glossary
• Index
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