Accounting II - Main Topics of Study
Financial Resources and Business Planning
- Financial resources
- The role of the accountant
The Construction of Financial Statements
- Calculating profits
- Adjustments
- Capital transactions
- Partnership accounts
- Company accounts
- Cash flow statements
- Accounts of clubs and societies
The Provision of Financial Information
- Accounting ratios and preparing reports / SSAPs & FRSs
Planning and Decision Making Accounting for Costs
- Manufacturing accounts
Further Accounting Issues
- Control accounts
- The trial balance, journal and suspense accounts
- Incomplete records
- The extended trial balance
Recommended Reading
Main Text:
Frank Wood’s Business Accounting 1 – Wood & Sangster (Pitman)
Alternative Texts and Further Reading:
Foundations of Business Accounting – R Dodge