Business Accounting / Jill Hussey and Roger Hussey.

Includes index.

The nature of accounting -- The users and the use of financial information -- The importance of cash -- The accounting system -- The trial balance -- The profit and loss of a sole trader -- The balance sheet of a sole trader -- The final accounts of a sole trader -- The accounts of a partnership -- Financial reporting by limited companies -- The financial statements of a limited company -- Interpretation of financial statements -- Cost classification -- Cost control procedures -- Absorption costing -- Specific- order costing -- Continuous operation costing -- Marginal costing -- Capital investment appraisal -- Discounted cash flow -- Budgetary control -- Standard costing -- Developments in management accounting.