Preface

1. What is accounting?

2. The statement of financial position

3. The statement of comprehensive income

4. Concepts and characteristics

5. The double entry system

6. Adjustments, including entries in ledger accounts

7. Preparation of statement of comprehensive income and statement of financial position from trial balance and adjustments

8. Accounts of limited companies and other organisations

9. Group Accounting

10. Statement of Cash Flows

11. Regulatory framework, corporate social responsibility and corporate governance

12. Interpretation, including ratio analysis and consideration of additional information required

13. Valuation and performance measurement

14. Control of accounting systems

15. Information technology and accounting

16. The finale

Appendix: Answers to self assessment questions

Glossary