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.

Contents
1. The role of accounting in business
SECTION I: Financial accounting and reporting
2. The statement of financial position
3. The statement of profit or loss
4. 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 techniques
12. 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 business
Answers to self-test questions
Answers to exercises
Glossary
Index