Introduction Financial record keeping Income statements The balance sheet Further adjustments to the income statement 47
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1 CONTENTS Introduction 1 01 Financial record keeping 3 Introduction 3 Single-entry bookkeeping 4 Double-entry bookkeeping 6 Balancing accounts 10 The trial balance 13 Daybooks and ledgers 15 Modern double-entry bookkeeping 16 Review questions Income statements 23 Introduction 23 Calculating profit 23 The income statement 27 Classification of expenditure 28 Review questions The balance sheet 33 Introduction 33 Content of the balance sheet 34 Format of the balance sheet 40 Review questions Further adjustments to the income statement 47 Introduction 47 Accruals concept 47 Accruals and prepayments 48 Depreciation 51 Bad debts 56 Allowance for doubtful debts 57 Discounts 57 Review questions 62
2 iv Contents 05 Checking the double-entry system 69 Introduction 69 Correction of errors 69 Bank reconciliation statements 74 Control accounts 79 Sales ledger control accounts 80 Purchases ledger control accounts 81 Reconciliation of control account totals 83 Review questions Accounting concepts 91 Introduction 91 Accounting concepts 91 From accounting concepts to accounting standards 96 Review questions Accounting for other business organizations 101 Introduction 101 Manufacturing organizations 101 Partnerships 105 Not-for-profit organizations 109 Incomplete records 118 Review questions An introduction to business costing 135 Introduction 135 Cost centres and cost units 136 Cost behaviour 136 Principles and methods of costing 139 Costing principles 140 Absorption costing 140 Costing methods 151 Review questions Marginal costing and decision making 165 Introduction 165 Contribution 166 Uses of marginal costing 166 Break-even analysis 167 Optimum production plans 174 Make-or-buy decisions 177
3 Contents v Special order decisions 180 Closing down an unprofitable business segment 183 Marginal and absorption costing compared 186 Review questions Standard costing 191 Introduction 191 Standard costs 191 Variance analysis 193 Types of variance 194 Sub-variances 194 Materials variances 194 Labour variances 196 Flexible budgets 197 Sales variances 199 Overhead variances 200 Interpretation of variances 202 Interrelationships of variances 203 Review questions Budgeting 207 Introduction 207 Purpose of budgets 207 Types of budget 211 Budgeting example 220 Budgeting techniques 224 Review questions Working capital management 229 Introduction 229 The working capital cycle 229 The ideal size of working capital 232 Inventory 232 Trade receivables 238 Management of trade payables 242 Managing cash 243 Review questions Capital investment appraisal 245 Introduction 245 Capital investment 245
4 vi Contents Relevant costs and benefits 246 Net cash flow and the investment appraisal 247 Methods of investment appraisal 248 Payback 249 Accounting rate of return (ARR) 251 Discounted cash flow 252 Net present value (NPV) 256 Internal rate of return (IRR) 258 Discounted payback 260 Investment appraisal evaluated 261 Review questions An introduction to limited companies 265 Introduction 265 Limited liability 265 Setting up a limited company 266 Types of limited company 266 Share capital and dividends 268 Financial statements of the limited company 270 Rights issues 276 Bonus issues 278 Review questions Published accounts of the limited company 283 Introduction 283 Annual return 283 Contents of the annual report 284 Auditor s report 285 Directors report 286 Published financial statements IAS Statement of changes in equity 302 Notes to the financial statements 304 Review question Accounting standards 313 Introduction 313 UK GAAP 313 International Accounting Standards 315 IASB conceptual framework 317 Recent progress towards a single set of accounting standards 321 New UK GAAP 321
5 Contents vii The new financial reporting standards (FRSs) used in the UK 322 Financial Reporting Standard for Smaller Entities (FRSSE) 324 Current applicable accounting standards 328 Review questions Statement of cash flows 333 Introduction 333 The differences between cash and profit 333 The statement of cash flows 335 Review questions Accounting ratios 349 Introduction 349 Types of accounting ratio 350 Profitability ratios 350 Efficiency ratios 356 Liquidity ratios 361 Gearing ratios 364 Investor ratios 367 Limitations of ratio analysis 371 Review questions 373 Index 377
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