Business Accounting, Volume 2

Notes for teachers and lecturers

Notes for students

The Last Lecture

Acknowledgements



Part 1 Companies



1 Limited companies: general background

2 The issue of shares and loan notes

3 Companies purchasing and redeeming their own shares and loan notes

4 Limited companies taking over other businesses

5 Taxation in company financial statements

6 Provisions, reserves and liabilities

7 The increase and reduction of the share capital of limited companies

8 Accounting standards, related documents and accounting ethics

9 The financial statements of limited companies: income statements, related statements and notes

10 The financial statements of limited companies: balance sheets

11 Published financial statements of limited companies: accompanying notes

12 Statements of cash flows



Part 2 Groups



13 Group financial statements: an introduction

14 Consolidation of balance sheets: basic mechanics (I)

15 Consolidation of balance sheets: basic mechanics (II)

16 Intercompany dealings: indebtedness and unrealised profit in inventory

17 Consolidated financial statements: acquisition of shares in subsidiaries at different dates

18 Intra-group dividends

19 Consolidated balance sheets: sundry matters

20 Consolidation of the financial statements of a group of companies

21 Consolidated income statements and statements of comprehensive income

22 Business combinations: purchase method accounting

23 Standards covering subsidiaries, associates and joint arrangements



Part 3 Financial calculations and analysis



24 Maths for accounting

25 Interest, annuities and leasing

26 Accounting ratios

27 Interpretation of financial information



Part 4 Issues in financial reporting



28 Theories of accounting-related choice

29 Earnings management

30 Theories of accounting practice

31 Current cost accounting

32 Social and environmental reporting and integrated reporting

33 Corporate governance

34 Public sector accounting

35 Accounting for management control

36 The balanced scorecard





Part 5 The emerging business environment of accounting



37 The supply chain and enterprise resource planning systems

38 E-commerce and accounting

39 Forensic accounting



Appendices



1 Interest tables

2 Answers to review questions

3 Glossary



Index