Business Accounting 2

Part One: Special accounts 1. Accounting for branches 2. Hire purchase accounts 3. Contract accounts Part Two: Companies 4. Limited companies: general background 5. The issue of shares and loan notes 6. Companies purchasing and redeeming their own shares and loan notes 7. Limited companies taking over other businesses 8. Taxation in company financial statements 9. Provisions, reserves and liabilities 10. The increase and reduction of the share capital of limited companies 11. Accounting standards and related documents 12. The financial statements of limited companies: income statements, related statements and notes 13. The financial statements of limited companies: balance sheets 14. Published financial statements of limited companies: accompanying notes 15. Statements of cash flows Part Three: Groups 16. Group financial statements: an introduction 17. Consolidation of balance sheets: basic mechanics (I) 18. Consolidation of balance sheets: basic mechanics (II) 19. Intercompany dealings: indebtedness and unrealised profit in stocks 20. Consolidated financial statements: acquisition of shares in subsidiaries at different dates 21. Intra-group dividends 22. Consolidated balance sheets: sundry matters 23. Consolidation of the financial statements of a vertical group of companies 24. Consolidated income statements and comprehensive income statements 25. Business combinations - purcahse method accounting 26. Standards covering subsidiary and associates and joint ventures Part Four: Financial analysis 27. Accounting ratios 28. Interpretation of financial statements Part Five: Issues in financial reporting 29. Accounting theory 30. Current cost accounting 31. Social accounting 32. Corporate governance 33. Public sector accounting 34. Accounting for management control Part Six: Costing 35. Elements of costing 36. Absorption and marginal costing 37. Job, batch and process costing Part Seven: Budgets 38. Budgeting and budgetary control 39. Cash budgets 40. Co-ordination of