Table of contents
Preface xii
About the authors xiv
Key features xvi
Chapter 1: An introduction to accounting 1
Chapter 2: The recording process 77
Chapter 3: Accrual accounting concepts 133
Chapter 4: Inventories 190
Chapter 5: Reporting and analysing inventory 234
Chapter 6: Accounting information systems 283
Chapter 7: Reporting and analysing cash and receivables 352
Chapter 8: Reporting and analysing non-current assets 413
Chapter 9: Reporting and analysing liabilities 465
Chapter 10: Reporting and analysing equity 512
Chapter 11: Statement of cash flows 559
Chapter 12: Financial statement analysis and decision making 626
Chapter 13: Analysing and integrating GAAP 684
Management accounting supplement 737
Chapter 14: Introduction to management accounting 738
Chapter 15: Cost accounting systems 778
Chapter 16: Cost-volume-profit relationships 839
Chapter 17: Budgeting 876
Appendix: Time value of money 937
About the authors xiv
Key features xvi
Chapter 1: An introduction to accounting 1
Chapter 2: The recording process 77
Chapter 3: Accrual accounting concepts 133
Chapter 4: Inventories 190
Chapter 5: Reporting and analysing inventory 234
Chapter 6: Accounting information systems 283
Chapter 7: Reporting and analysing cash and receivables 352
Chapter 8: Reporting and analysing non-current assets 413
Chapter 9: Reporting and analysing liabilities 465
Chapter 10: Reporting and analysing equity 512
Chapter 11: Statement of cash flows 559
Chapter 12: Financial statement analysis and decision making 626
Chapter 13: Analysing and integrating GAAP 684
Management accounting supplement 737
Chapter 14: Introduction to management accounting 738
Chapter 15: Cost accounting systems 778
Chapter 16: Cost-volume-profit relationships 839
Chapter 17: Budgeting 876
Appendix: Time value of money 937
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