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Preface Acknowledgements 1. The background to accounting 2. Recording financial transactions 3. Applying controls and concepts to financial information 4. The profit and loss account and balance sheet 5. A further look at assets and liabilities 6. Revision chapter (1) 7. Accounting and financing of multi-owner organisations 8. Incomplete records and club accounts 9. Cash flow: past and future 10. Making sense of financial statements 11. Revision chapter (2) 12. An introduction to management accounting 13. Absorption costing and marginal costing 14. Product costing 15. Break-even and cost-volume-profit analysis 16. Budgeting 17. Investment appraisal 18. Revision chapter (3) Appendix 1: Answers to self-check questions Appendix 2: Answers to self-study questions Appendix 3: Answers to case study questions Appendix 4: Answers to practice examination papers 1, 2 & 3 Index
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