Preface |
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xiii | |
Guided tour |
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xvii | |
Acknowledgements |
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xix | |
Abbreviations |
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xxi | |
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Part 1 INTRODUCTION TO ACCOUNTING |
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1 | (46) |
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1 Accounting and the business world |
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2 | (22) |
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3 | (1) |
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3 | (1) |
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Why accounting is important |
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3 | (1) |
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4 | (1) |
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5 | (3) |
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8 | (5) |
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The accountancy profession |
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13 | (2) |
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Public and private entities |
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15 | (4) |
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19 | (1) |
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19 | (1) |
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20 | (1) |
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21 | (1) |
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22 | (1) |
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22 | (2) |
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2 Accounting rules and regulations |
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24 | (23) |
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24 | (1) |
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25 | (1) |
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Why this chapter is important |
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25 | (1) |
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The rules of the game -- why have them? |
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25 | (2) |
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Conventional accounting rules |
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27 | (5) |
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32 | (1) |
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33 | (2) |
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35 | (1) |
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International Accounting Standards |
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36 | (1) |
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37 | (3) |
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40 | (1) |
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40 | (1) |
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41 | (1) |
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42 | (1) |
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42 | (1) |
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43 | (4) |
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Part 2 FINANCIAL ACCOUNTING |
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47 | (140) |
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48 | (29) |
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49 | (1) |
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49 | (1) |
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Why this chapter is important |
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49 | (1) |
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49 | (3) |
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52 | (1) |
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53 | (5) |
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58 | (1) |
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59 | (2) |
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61 | (3) |
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64 | (1) |
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65 | (1) |
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65 | (1) |
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66 | (1) |
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67 | (1) |
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67 | (1) |
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68 | (1) |
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68 | (9) |
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77 | (32) |
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77 | (1) |
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78 | (1) |
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Why this chapter is important |
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78 | (1) |
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Preparing basic financial statements |
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78 | (4) |
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82 | (1) |
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83 | (1) |
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84 | (3) |
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87 | (1) |
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88 | (3) |
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91 | (3) |
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94 | (2) |
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96 | (1) |
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96 | (1) |
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97 | (1) |
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97 | (1) |
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98 | (1) |
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99 | (10) |
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109 | (24) |
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110 | (1) |
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110 | (1) |
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Why this chapter is important |
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110 | (1) |
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110 | (1) |
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111 | (6) |
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The statement of profit or loss |
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117 | (1) |
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The statement of changes in equity |
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117 | (1) |
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The statement of retained earnings |
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117 | (2) |
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The statement of financial position |
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119 | (2) |
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121 | (3) |
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124 | (1) |
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124 | (1) |
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125 | (1) |
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125 | (1) |
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126 | (1) |
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126 | (7) |
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133 | (18) |
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134 | (1) |
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134 | (1) |
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Why this chapter is important |
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134 | (1) |
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135 | (4) |
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139 | (3) |
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Not-for-profit entity accounts |
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142 | (3) |
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145 | (1) |
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146 | (1) |
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146 | (1) |
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147 | (1) |
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148 | (1) |
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148 | (1) |
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149 | (2) |
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7 Statement of cash flows |
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151 | (36) |
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152 | (1) |
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152 | (1) |
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Why this chapter is important |
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152 | (1) |
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153 | (1) |
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Nature and purpose of the statement of cash flows (SCF) |
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153 | (2) |
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155 | (6) |
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FRS 102 (Section 7) presentation |
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161 | (4) |
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165 | (3) |
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168 | (1) |
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168 | (1) |
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169 | (1) |
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169 | (1) |
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170 | (1) |
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170 | (9) |
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Preparation of financial statements |
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179 | (2) |
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181 | (3) |
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184 | (3) |
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Part 3 FINANCIAL REPORTING |
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187 | (90) |
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188 | (19) |
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188 | (1) |
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189 | (1) |
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Why this chapter is important |
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189 | (1) |
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190 | (1) |
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191 | (5) |
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196 | (7) |
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203 | (1) |
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204 | (1) |
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204 | (1) |
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205 | (1) |
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205 | (1) |
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206 | (1) |
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206 | (1) |
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207 | (19) |
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208 | (1) |
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208 | (1) |
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Why this chapter is important |
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208 | (1) |
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209 | (2) |
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Consolidated statement of profit or loss and other comprehensive income |
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211 | (1) |
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Statement of changes in equity |
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212 | (2) |
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Consolidated statement of financial position |
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214 | (2) |
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Consolidated statement of cash flows |
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216 | (2) |
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Notes to the financial statements |
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218 | (1) |
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Independent auditor's report |
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218 | (1) |
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219 | (3) |
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222 | (1) |
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223 | (1) |
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223 | (1) |
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224 | (1) |
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224 | (1) |
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225 | (1) |
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10 Interpretation of accounts |
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226 | (33) |
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227 | (1) |
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227 | (1) |
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Why this chapter is important |
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227 | (1) |
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228 | (2) |
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230 | (4) |
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234 | (2) |
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236 | (10) |
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246 | (1) |
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246 | (1) |
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247 | (1) |
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248 | (1) |
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248 | (1) |
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249 | (10) |
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259 | (18) |
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259 | (1) |
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260 | (1) |
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Why this chapter is important |
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260 | (1) |
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260 | (1) |
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261 | (2) |
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263 | (2) |
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265 | (1) |
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266 | (1) |
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267 | (2) |
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269 | (1) |
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269 | (1) |
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269 | (1) |
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270 | (1) |
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270 | (1) |
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270 | (2) |
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The communication of financial information |
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272 | (3) |
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Interpretation of accounts |
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275 | (2) |
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Part 4 MANAGEMENT ACCOUNTING |
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277 | (200) |
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278 | (13) |
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278 | (1) |
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279 | (1) |
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Why this chapter is important |
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279 | (1) |
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279 | (2) |
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281 | (1) |
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282 | (3) |
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Behavioural considerations |
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285 | (2) |
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287 | (1) |
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287 | (1) |
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288 | (1) |
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289 | (1) |
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289 | (1) |
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289 | (2) |
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291 | (15) |
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291 | (1) |
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292 | (1) |
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Why this chapter is important |
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292 | (1) |
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Responsibility accounting |
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293 | (1) |
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293 | (2) |
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295 | (5) |
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300 | (1) |
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301 | (1) |
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301 | (1) |
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301 | (1) |
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302 | (1) |
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303 | (1) |
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303 | (1) |
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303 | (3) |
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306 | (24) |
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306 | (1) |
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307 | (1) |
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Why this chapter is important |
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307 | (1) |
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307 | (7) |
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314 | (3) |
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317 | (1) |
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Predetermined absorption rates |
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318 | (1) |
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319 | (3) |
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322 | (1) |
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323 | (1) |
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323 | (1) |
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324 | (1) |
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325 | (1) |
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325 | (5) |
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330 | (22) |
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330 | (1) |
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331 | (1) |
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Why this chapter is important |
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331 | (1) |
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Budgeting and budgetary control |
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331 | (2) |
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333 | (4) |
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337 | (4) |
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Fixed and flexible budgets |
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341 | (2) |
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343 | (2) |
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345 | (1) |
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345 | (1) |
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346 | (1) |
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346 | (1) |
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347 | (1) |
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347 | (5) |
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352 | (24) |
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352 | (1) |
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353 | (1) |
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Why this chapter is important |
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353 | (1) |
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353 | (4) |
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357 | (2) |
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359 | (3) |
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362 | (4) |
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366 | (2) |
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368 | (1) |
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369 | (1) |
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370 | (1) |
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370 | (1) |
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370 | (1) |
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371 | (1) |
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371 | (5) |
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376 | (24) |
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376 | (1) |
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377 | (1) |
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Why this chapter is important |
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377 | (1) |
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377 | (2) |
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379 | (1) |
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380 | (1) |
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380 | (1) |
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380 | (3) |
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383 | (5) |
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388 | (1) |
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389 | (3) |
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392 | (2) |
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394 | (1) |
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395 | (1) |
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395 | (1) |
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395 | (1) |
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396 | (1) |
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396 | (4) |
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400 | (21) |
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400 | (1) |
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401 | (1) |
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Why this chapter is important |
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401 | (1) |
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401 | (2) |
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403 | (2) |
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405 | (9) |
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414 | (1) |
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415 | (1) |
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415 | (1) |
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416 | (1) |
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416 | (1) |
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417 | (4) |
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421 | (25) |
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421 | (1) |
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422 | (1) |
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Why this chapter is Important |
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422 | (1) |
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422 | (1) |
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423 | (11) |
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434 | (2) |
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436 | (2) |
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438 | (1) |
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439 | (1) |
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439 | (1) |
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440 | (1) |
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440 | (1) |
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441 | (5) |
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446 | (31) |
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446 | (1) |
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447 | (1) |
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Why this chapter is important |
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447 | (1) |
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447 | (2) |
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Management accounting changes |
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449 | (1) |
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450 | (16) |
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466 | (1) |
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466 | (1) |
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467 | (1) |
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468 | (1) |
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468 | (1) |
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469 | (1) |
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Fixed and flexible budgets |
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470 | (2) |
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Standard cost operating statements |
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472 | (2) |
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474 | (3) |
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477 | (2) |
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479 | (1) |
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480 | (3) |
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Answers to tutorial questions |
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483 | (29) |
Index |
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512 | |