TABLE OF CONTENTS
1. Decision making and the role of accounting 1
2. Financial statements for decision making 28
3. Recording transactions 62
4. Adjusting the accounts and preparing financial statements 113
5. Completing the accounting cycle — closing and reversing entries 160
6. Accounting for retailing 204
7. Accounting systems 247
8. Partnerships: formation, operation and reporting 300
9. Companies: formation and operations 327
10. Regulation and the Conceptual Framework 369
11. Cash management and control 400
12. Receivables 436
13. Inventories 460
14. Non‐current assets: acquisition and depreciation 498
15. Non-current assets: revaluation, disposal and other aspects 527
16. Liabilities 561
17. Presentation of financial statements 598
18. Statement of cash flows 631
19. Analysis and interpretation of financial statements 697
Appendix 739
Index 785