Preface
How to use this book
Acknowledgements

Part 1 Accounting for decision making
1 Decision making and the role of accounting
2 Financial statements for decision making

Part 2 Accounting systems and processes
3 Recording transactions
4 Adjusting the accounts and preparing financial statements
5 Completing the accounting cycle ? closing and reversing entries
6 Accounting for retailing
7 Accounting systems

Part 3 Equity in business
8 Partnerships: formation, operation and reporting
9 Companies: formation and operations

Part 4 Accounting regulation of assets and liabilities
10 Regulation and the Conceptual Framework
11 Cash management and control
12 Receivables
13 Inventories
14 Non-current assets: acquisition and depreciation
15 Non-current assets: revaluation, disposal and other aspects
16 Liabilities

Part 5 External reporting and performance evaluation
17 Presentation of financial statements
18 Statement of cash flows
19 Analysis and interpretation of financial statements

Appendix Time value of money
Glossary
Index