| Introduction |
| section 1: finance in context |
| 1 |
|
The role of business in the economy |
|
2 |
| 1 |
 |
The accounting function |
|
20 |
| |
| section 2: financial statements |
| 3 |
|
Basics of financial statements |
|
32 |
| 4 |
|
Financial statements: limited companies |
|
56 |
| 5 |
|
Cash flow statements |
|
72 |
| 6 |
|
Published accounts of limited companies |
|
88 |
| |
| section 3: monitoring financial performance |
| 7 |
|
Interpretation of financial statements |
|
106 |
| 8 |
|
The management of working capital |
|
138 |
| |
| section 4: costing |
| 9 |
|
Introduction to cost and costing systems |
|
162 |
| 10 |
|
Overhead analysis and methods of costing |
|
188 |
| |
| section 5: decision making |
| 11 |
|
Cost behaviour and break-even analysis |
|
214 |
| 12 |
|
Marginal costing |
|
232 |
| 13 |
|
Pricing decisions |
|
248 |
| 14 |
|
Capital investment appraisal |
|
260 |
| |
| section 6: budgeting and budgetary
control |
| 15 |
|
Principles of budgeting |
|
278 |
| 16 |
|
Cash budgets and master budgets |
|
300 |
| 17 |
|
Budget monitoring and variance analysis |
|
312 |
| |
| section 7: business planning |
| 18 |
|
Analysing business information |
|
334 |
| 19 |
|
Presenting business information |
|
344 |
| 20 |
|
The business plan |
|
358 |
| |
| |
|
Appendix A: accounting formats and worksheets |
|
373 |
| |
|
Appendix B: answers to activities |
|
379 |
| |
|
Index |
|
439 |
