Chapter 1 Loose Ends 1 Chapter 2 Incomplete Records 15
Chapter 3 Partnership Accounts 40
Chapter 4 Partnership Accounts – Structural Changes 56
Chapter 5 Accounting Standards 108
Chapter 6 The Accounts of Limited Companies 123
Chapter 7 Cash Flow Statements – IAS 7 149
Chapter 8 Performance Evaluation 177
Chapter 9 Business Ownership 200
Chapter 10 Sources of Finance 204
Chapter 11 The Valuation of Inventories 209
Chapter 12 Manufacturing Accounts 224
Chapter 13 Absorption Costing 253
Chapter 14 Marginal Costing 279
Chapter 15 Standard Costing 303
Chapter 16 Capital Investment Appraisal 328
Chapter 17 Budgeting and Budgetary Control 356
Chapter 18 Examination Techniques 372
Answers 377 Index 406