Geoff Black is a chartered accountant and a principal lecturer at Harper Adams University College. He has also been Chief Examiner for a major UK examining board for many years. Formerly head of professional accountancy courses at Anglia Business School, Cambridge, he is the author of several textbooks, including Students’ Guide to Accounting and Financial Reporting Standards.

• 1 The background to accounting2 Recording financial transactions3 Applying controls and concepts to financial information4 The profit and loss account and balance sheet5 A further look at assets and liabilities6 Revision chapter (1) 7 Accounting and financing of multi-owner organisations8 Incomplete records and club accounts9 Cash flow: past and future10 Making sense of financial statements 11 Revision chapter (2) 12 An introduction to management accounting13 Absorption costing and marginal costing14 Product costing15 Break-even and cost-volume-profit analysis16 Budgeting17 Investment appraisal18 Revision chapter (3)

Geoff Black is a chartered accountant and a principal lecturer at Harper Adams University College. He has also been Chief Examiner for a major UK examining board for many years. Formerly head of professional accountancy courses at Anglia Business School, Cambridge, he is the author of several textbooks, including Students’ Guide to Accounting and Financial Reporting Standards.

• 1 The background to accounting2 Recording financial transactions3 Applying controls and concepts to financial information4 The profit and loss account and balance sheet5 A further look at assets and liabilities6 Revision chapter (1) 7 Accounting and financing of multi-owner organisations8 Incomplete records and club accounts9 Cash flow: past and future10 Making sense of financial statements 11 Revision chapter (2) 12 An introduction to management accounting13 Absorption costing and marginal costing14 Product costing15 Break-even and cost-volume-profit analysis16 Budgeting17 Investment appraisal18 Revision chapter (3)

Geoff Black is a chartered accountant and a principal lecturer at Harper Adams University College. He has also been Chief Examiner for a major UK examining board for many years. Formerly head of professional accountancy courses at Anglia Business School, Cambridge, he is the author of several textbooks, including Students’ Guide to Accounting and Financial Reporting Standards.

• 1 The background to accounting2 Recording financial transactions3 Applying controls and concepts to financial information4 The profit and loss account and balance sheet5 A further look at assets and liabilities6 Revision chapter (1) 7 Accounting and financing of multi-owner organisations8 Incomplete records and club accounts9 Cash flow: past and future10 Making sense of financial statements 11 Revision chapter (2) 12 An introduction to management accounting13 Absorption costing and marginal costing14 Product costing15 Break-even and cost-volume-profit analysis16 Budgeting17 Investment appraisal18 Revision chapter (3)