Business Accounting and Finance, is a clear, comprehensive and engaging text that is essential reading for anyone studying accounting and finance. Carefully structured to reflect the topics covered in most one or two semester modules, the book comprises three parts: Financial Accounting, Management Accounting and Business Finance.
Part I Financial Accounting
1 The importance of accounting and finance
2 Classifying and recording financial transactions
3 Balance sheet
4 Income statement
5 Statement of cash flows
6 Corporate governance
7 Financial statements analysis
8 Annual report and accounts
Part II Financial Management
9 The nature of costs
10 Managing costs
11 Relevant costs, marginal costs, and decision-making
12 Short-term planning - the operating budget
13 The control budget and variance analysis
14 Financing the business, and the cost of capital
15 Investment appraisal and the capital budget
16 Working capital management