Special Accounts:

• Joint Ventures
• Bills of Exchange
• Consignment Accounts
• Branch Accounts
• Hire Purchase Accounts
• Partnership Dissolution
• The Issue of Shares
• Contract Accounts

Company Accounts:

• Taxation in Accounts
• Published Accounts - Profit & Loss; Balance Sheet; Accompanying Notes
• Cash Flow Statements

Regulatory Framework:

• Introduction
• The ASB
• SSAPs and FRSs

Interpretation of Financial Statements:

• Accounting Ratios

Group Accounts:

• Introduction
• Inter-Company Dealings - Indebtedness & Unrealised Profits in Stock
• Consolidated Balance Sheet
• Consolidated Profit & Loss
• Associated Companies

Issues in Financial Reporting:

• Alternatives to Historic Cost Accounting
• Social Accounting
• Accounting as an Information System

Reading List

Main Text:
Frank Wood’s Business Accounting 2 - Wood & Sangster (Pitman)

Alternative Texts and Further Reading:
Financial Accounting - A R Jennings (DP Publications)
Spicer & Pegler’s Bookkeeping & Accounts - P Gee (Butterworth)
Accounting & Financial Reporting Standards - Geoff Black (DP Publications)