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Preface vii
Part 1 The annual accounts 1
1 Financial reporting 3
2 Financial recording 18
3 The profit and loss account 29
4 The balance sheet 41
5 Cash flow statement 57
6 Accounting for different business organizations 65
7 Accounting for inflation 76
8 Value added 85
9 Financial ratios 92
10 Other performance measures 109
Part 2 Management accounting 117
11 Costing basics 119
12 Costing and pricing 135
13 Marginal costing 146
14 Standard costing 166
15 Budgetary control 178
Part 3 Financial management 195
16 The cost of capital 197
17 Capital investment appraisal 207
18 Managing working capital 230
v
19 Share values 247
20 Mergers, takeovers and buy-outs 264
21 Company taxation 273
22 Overseas transactions 283
Appendices
1 Financial reporting standards (FRS) as December 2004 293
2 List of abbreviations 297
3 Glossary of terms 299
4 Compound interest factors of £1 306
5 Present value factors of £1 308
6 Cumulative present value factors of £1 per annum 310
7 Answers to self-check questions 312
8 Further questions 327
Index 337
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