Includes bibliographical references and index.

Contents: Part 1: Special accounts: 1. Accounting for branches -- 2. Purchases by instalments -- 3. Contract accounts -- Part 2: Companies: 4. Limited companies: general background -- 5. The issue of shares and loans notes -- 6. Companies purchasing and redeeming their own shares and loans notes -- 7. Limited companies taking over other businesses -- 8. Taxation in companies company financial statements -- 9. Provisions, reserves and liabilities -- 10. The increases and reduction of the share capital of limited companies -- 11. Accounting standards, related documents and accounting ethics --12. The financial statements of of limited companies: statements of profit of loss, related statements and notes -- 13. The financial statement of limited companies: statement of financial position -- 14. Published financial statements of limited companies: accompanying notes -- 15. Statements of cash flows -- Part 3: Groups: 16. Group financial statements: an introduction -- 17. Consolidation of statements of financial position: basic mechanics (1) -- 18. Consolidation of statements of financial position: basic mechanics (2) -- 19. Inter company dealings: indebtedness and unrealized profit in inventory -- 20. Consolidated financial statements: acquisition of shares in subsidiaries at different dates -- 21. Intra-group dividends -- 22. Consolidated statements of financial position: sundry matters -- 23. Consolidation of the financial statements of a group of companies -- 24. Consolidated statements of profit or loss and statements of comprehensive income -- 25. Business combinations: purchase method accounting -- 26. Standards covering subsidiaries, associates and joint arrangements -- Part 4: Financial calculations and analysis: 27. Interest, annuities and leasing -- 28. Accounting ratios -- 29. Interpretation of financial information -- Part 5: Issues in financial reporting: 30. Theories of accounting-related choice -- 31.Theories of accounting practice -- 32. Current cost accounting -- 33. Social and environmental reporting and integrated reporting -- 34. Corporate governance -- 35. Public sector accounting -- 36. Accounting for management control -- Part 6: The emerging business environment of accounting: 37. The supply chain and enterprise resource planning systems -- 38. E-commerce and accounting -- 39. Forensic accounting -- Part 7: Costing: 40. Elements of costing -- 41. Absorption and marginal costing -- 42. Job, batch and process costing -- Part 8: Budgets: 43. Budgeting and budgetary control -- 44. Cash budgets -- 45. Co-ordination of budgets -- Part 9: 46. Standard costing -- 47. Materials and labour variances -- 48. Overhead and sales variances -- Part 10: Planning, control and decision-making: 49. Breakeven analysis -- 50. Capital expenditure appraisal -- 51. The balanced scorecard.