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    <subfield code="a">Contents: Scope of accounting -- Accounting as an information system -- The Role of accounting theory -- Financial accounting statements -- Financial accounting concepts -- Financial accounting standards - - The Generation of financial accounting data -- Data processing and double-entry bookkeeping -- Double-entry bookkeeping and periodic measurement -- Losses in asset values and periodic measurement -- Preparing a profit and loss account and a balance sheet -- Reporting recorded assets and liabilities -- Companies: their nature and regulation -- Published financial statements -- Cash flow statements -- Interpreting and comparing financial reports -- Financial accounting for groups of companies -- Understanding consolidated financial statements -- Capital, value, income -- Accounting and economic conecepts of income and value -- Accounting for changing prices -- Reporting to investors -- Reporting to employees -- Social accounting -- The Processes of management -- Traditional cost accounting -- ABC and JIT -- Cost-volume-profit analysis -- Marginal costing -- Pricing -- Short-run tactical decisions -- Capital investment decisions -- Budgeting for planning and control -- Organizing for control  -- Standard cost and variance analysis -- The Control of managed costs -- Behavioural aspects of performance evaluation -- Strategic dimensions -- Appendix: Solutions to self-assessment questions and problems.</subfield>
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