Business Accounting & Finance

Catherine Gowthorpe BA FCA is an ICAEW Chartered Accountant with over thirty years' experience as a lecturer and researcher in higher education in the UK and Spain. For many years, she was an examiner for two of the UK’s leading professional accounting bodies. She has published many articles on accounting and related areas such as auditing and professional ethics.

• Contents1. The role of accounting in business SECTION I: Financial accounting and reporting 2. The statement of financial position 3. The statement of profit or loss4. Applying accounting conventions 5. Depreciation and amortization 6. The statement of cash flows 7. Financial reporting by limited companies 8. Understanding financial reports: trend analysis 9. Understanding financial reports: using accounting ratios SECTION II: Management accounting 10. Management and cost accounting information 11. Costing: overview and basic techniques12. Costing: accounting for overheads 13. Pricing 14. Marginal costing and decision making 15. Capital investment decisions 16. Budgets 17. Accounting for control 18. Performance measurement SECTION III: Financial management 19. The management of working capital 20. Financing the businessAnswers to self-test questionsAnswers to exercisesGlossary Index