Published by Pearson (December 4, 2018) © 2019

Alan Sangster | Frank Wood
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    ISBN-13: 9781292209203R365

    Business Accounting, Volume 2 ,14th edition

    Language: British English

    Notes for teachers and lecturers

    Notes for students

    The Last Lecture

    Acknowledgements

     

    Part 1 Companies

     

    1 Limited companies: general background

    2 The issue of shares and loan notes

    3 Companies purchasing and redeeming their own shares and  loan notes

    4 Limited companies taking over other businesses

    5 Taxation in company financial statements

    6 Provisions, reserves and liabilities

    7 The increase and reduction of the share capital of limited companies

    8 Accounting standards, related documents and accounting ethics

    9 The financial statements of limited companies: income statements, related statements and notes

    10 The financial statements of limited companies: balance sheets

    11 Published financial statements of limited companies: accompanying notes

    12 Statements of cash flows

     

    Part 2 Groups

     

    13 Group financial statements: an introduction

    14 Consolidation of balance sheets: basic mechanics (I)

    15 Consolidation of balance sheets: basic mechanics (II)

    16 Intercompany dealings: indebtedness and unrealised profit in inventory

    17 Consolidated financial statements: acquisition of shares in subsidiaries at different dates

    18 Intra-group dividends

    19 Consolidated balance sheets: sundry matters

    20 Consolidation of the financial statements of a group of companies

    21 Consolidated income statements and statements of comprehensive income

    22 Business combinations: purchase method accounting

    23 Standards covering subsidiaries, associates and joint arrangements

     

    Part 3 Financial calculations and analysis

     

    24 Maths for accounting

    25 Interest, annuities and leasing

    26 Accounting ratios

    27 Interpretation of financial information

     

    Part 4 Issues in financial reporting

     

    28 Theories of accounting-related choice

    29 Earnings management

    30 Theories of accounting practice

    31 Current cost accounting

    32 Social and environmental reporting and integrated reporting

    33 Corporate governance

    34 Public sector accounting

    35 Accounting for management control

    36 The balanced scorecard

     

     

     Part 5 The emerging business environment of accounting

     

    37 The supply chain and enterprise resource planning systems

    38 E-commerce and accounting

    39 Forensic accounting

     

    Appendices

     

    1 Interest tables

    2 Answers to review questions

    3  Glossary

     

    Index