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
