Accounting: Reporting, Analysis and Decision Making, 8th Edition

Preface xiii

About the authors Key features xvi

1. An introduction to accounting 1

2. The recording process 85

3. Accrual accounting concepts 141

4. Inventories 199

5. Reporting and analysing inventory 241

6. Accounting information systems 289

7. Reporting and analysing cash and receivables 357

8. Reporting and analysing non-current assets 415

9. Reporting and analysing liabilities 465

10. Reporting and analysing equity 511

11. Statement of cash flows 557

12. Financial statement analysis and other financial information in decision making 623

13. Analysing and understanding general purpose financial reporting 681

Management accounting supplement 729

14. Introduction to management accounting 730

15. Cost accounting systems 769

16. Cost–volume–profit relationships 827

17. Budgeting 863

Appendix: Time value of money 921

Index 937