Description
Michael Jones is Professor of Financial Reporting and Director of the Financial Reporting and Business Communication Unit at the University of Bristol, and also author of Financial Accounting, Management Accounting, and Creative Accounting, Fraud, and International Accounting Scandals, also published by John Wiley & Sons, Ltd. Section A: Financial Accounting: The Techniques. 1 Introduction to Accounting. 2 The Accounting Background. 3 Recording: Double-Entry Bookkeeping. 4 Main Financial Statements: The Profit and Loss Account (Income Statement). 5 Main Financial Statements: The Balance Sheet. 6 Preparing the Financial Statements. 7 Partnerships and Limited Companies. 8 Main Financial Statements: The Cash Flow Statement. 9 Interpretation of Accounts. 10 The Management of Working Capital and Sources of Finance. Section B: Financial Accounting: The Context. 11 Regulatory and Conceptual Frameworks. 12 Measurement Systems. 13 The Annual Report. 14 Creative Accounting. 15 International Accounting. Section C: Management Accounting 16 Introduction to Management Accounting 17 Costing 18 Planning, Control and Performance: Budgeting 19 Planning, Control and Performance: Standard Costing 20 Short-Term Decision Making 21 Strategic Management Accounting 22 Long-Term Decision Making: Capital Investment Appraisal 23 The Management of Working Capital and Sources of Finance
