BRIEF
CONTENTS
v
Preface
xv
How to use this book
xvii
Acknowledgements
xix
1
Introduction to accounting
1
2 Measuring and reporting financial position
33
3 Measuring and reporting financial performance
73
4 Accounting for limited companies (1)
116
5 Accounting for limited companies (2)
160
6 Measuring and reporting cash flows
202
7 Recognising and reporting assets and liabilities
238
8 Analysing and interpreting financial statements (1)
268
9 Analysing and interpreting financial statements (2)
313
10 Reporting the financial results of groups of companies
348
11 Increasing the scope of financial reporting
406
12 Governing a company
443
Appendix A Recording
financial transactions
495
Appendix B Glossary of key terms
514
Appendix C Solutions to
self-assessment questions
525
Appendix D Solutions to critical review questions
536
Appendix E Solutions
to selected exercises
545
Index
580
Brief contents
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