Accounting for Non Specialists

About the Author.About the Book: Background, The Market, Scope, Coverage, Special Features.Acnowledgments.Dedication.Introduction to Accounting. Section A: Financial Accounting: The Techniques. The Accounting Background. Recording: Double--Entry Bookkeeping. Main Financial Statements: The Profit and Loss Account. Main Financial Statements: The Balance Sheet. Preparing the Financial Statements. Partnerships and Limited Companies. Main Financial Statements: The Cash Flow Statement. Interpretation of Accounts. Section B: Financial Accounting: The Context. Regulatory and Conceptual Frameworks. Measurement Systems. The Annual Report. Creative Accounting. International Accounting. Section C: Management Accounting. Introduction to Management Accounting. Costing Planning and Control: Budgeting. Planning and Control: Standard Costing. Short--Term Decision Making. Strategic Management Accounting. Long--Term Decision Making: Capital Investment Appraisal. The Management of Working Capital and Sources of Finance. Index.