Includes appendix and index.

Contents: Accounting - past and present -- Part 1: Financial accounting: Financial statements and accounting concepts and principles -- Fundamental interpretations made from financial statement data -- The bookkeeping process and transaction analysis -- Accounting for and presentation of current assets -- Accounting for and presentation of property, plant, and equipment and other noncurrent assets -- Accounting for and presentation of liabilities -- Accounting for and presentation of owner's equity -- The income statement and the statement of cash flows -- Corporate governance, explanatory notes, and others disclosures -- Financial statement analysis -- Part 2: Managerial accounting: Managerial accounting and cost-volume-profit relationships -- Cost accounting and reporting systems -- Cost analysis for planning -- Cost analysis for control -- Cost accounting for decision making.