1. Introduction; Part 1. The accounting system: 1. Double-entry bookkeeping: cash transactions; 2. Double-entry bookkeeping: credit transactions; 3. Books of prime (or original) entry; 4. Balancing accounts; 5. The classification of accounts and division of the ledger; 6.

The trial balance; Part 2. Financial accounting: 7. Income statements for sole traders; 8. Statements of financial position for sole traders; 9. Accounting principles or concepts; 10. Accruals and prepayments (the matching concept); 11. Provisions for the depreciation of non-current assets; 12. Irrecoverable and doubtful debts; 13.

Bank reconciliation statements; 14. Control accounts; 15. Suspense accounts; 16. Incomplete records; 17. Partnership accounts; 18. Partnership changes; 19. An introduction to the accounts of limited companies; 20. Manufacturing accounts; 21.

Not-for profit organisations (clubs and societies); 22. Published company accounts; 23. Statements of cash flows; 24. Business purchase and mergers; 25. Consignment and joint venture accounts; 26. Computerised accounting systems; 27. Analysis and communication of accounting information; Part 3. Cost and elements of managerial accounting: 28.

Costing for materials, labour and overheads; 29. Unit, job and batch costing; 30. Marginal costing; 31. Activity-based costing (ABC); 32. Budgeting and budgetary control; 33. Standard costing; 34. Investment appraisal; Glossary; Index.