Includes index.

Contents: Special accounts -- Accounting for branches -- Hire purchase accounts -- Companies -- Limited companies general background -- The Issue of shares and debentures -- Companies purchasing and redeeming their own shares and debentures -- Limited companies taking over other businesses -- Taxation in company financial statements -- Provisions, reserves and liabilities -- The Increase and reduction of the share capital of limited companies -- Accounting standards and related documents -- The Financial statements of limited companies: balance sheets -- Published financial statements of limited companies: accompanying notes -- Cash flow statements -- Contract accounts -- Groups -- Group financial statements: an introduction -- Consolidation of balance sheets: basic mechanics (I) -- Consolidation of balance sheets: basic mechanics (II) -- Intercompany dealings: indebtedness and unrealised profit in stocks -- Consolidated financial statements: acquisition of shares in subsidiaries at different dates -- Intra-group dividends -- Consolidated balance sheets: sundry matters -- Consolidation of the financial statements of a vertical group of companies -- Consolidated profit and loss accounts -- Consolidated financial statements: acquisitions and mergers -- Standards covering subsidiary and associated undertakings and joint ventures -- Financial analysis -- Accounting ratios -- Interpretation of financial statements -- Issues in financial reporting -- Accounting theory -- Current cost accounting -- Social accounting -- Corporate governance -- Public sector accounting -- Accounting for management control -- Costing -- Elements of costing -- Absorption and marginal costing -- Job, batch and process costing -- Budgeting and budgetary control -- Cash budgets -- Co-ordination of budgets -- Standard costing and variance analysis -- Standard costing -- Materials and labour variances -- Overhead and sales variances -- Planning, control and decision making -- Break-even analysis -- Interest, annuities and leasing -- Capital expenditure appraisal -- The Balanced scorecard -- The Emerging business environment of accounting -- The Supply chain and enterprise resource planning systems -- E-commerce and accounting -- Appendices.