PART I: THE BUSINESS WORLD.
1. The Providers of Information.
2. Potential Users of Financial Information.
3. The Role of the Accountant.
4. Accounting Concepts and Conventions.
PART II: ACCOUNTING FOR ECONOMIC TRANSACTIONS.
5. Identifying Transactions.
6. Recording Transactions.
7. Controlling Cash.
8. Balancing the Books.
PART III: INDIVIDUALS IN BUSINESS.
9. Cash-Flow Statements.
10. Profit-and-Loss Account.
11. Balance Sheet.
12. Presentation and Principles.
13. Dealing with Fixed Assets.
14. Accounting for Non-Payment.
15. Relationship Between Financial Statements.
16. Incomplete Records.
PART IV: PARTNERS IN BUSINESS.
17. Partnerships: General Principles.
18. Profit-and-Loss Account.
19. Balance Sheet.
20. Partnership Changes.
PART V: LIMITED COMPANIES.
21. Limited Companies: General Principles.
22. National and International Regulations.
23. Financial Statements of a Limited Company.
24. Statements of Financial Performance.
25. Statements of Financial Position.
PART VI: THE ANALYSIS OF FINANCIAL STATEMENTS.
26. Ration Analysis.
27. Investment Ratios.
28. Interpretation of Financial Statements.
PART VII: OTHER TYPES OF ORGANISATION.
29. Clubs and Societies.
30. Manufacturing Organisations.
Answers.
Index.