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    <subfield code="a">Elements of accounting. /</subfield>
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    <subfield code="a">Includes index</subfield>
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    <subfield code="a">Contents: Why study accounting? -- Elements of an accounting system -- Double entr accounting 1 -- Double entry accounting 2 -- Basic accounting statements --The Accounts production process -- More complex accounting statements -- Published company accounts -- Cash flow statements -- Interpreting financial statements -- The Management accounting perspective -- The Classification of cost -- Techniques for short term decisions -- Planning and control 1: Budgeting -- Planning and control 2: Standard costing -- Capital investment appraisal -- Appendix 1: Answers to end of chapter questions -- Appendix 2: Discount tables -- Appendix 3: Glossary of accounting terms.</subfield>
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