Index

Aberdeen Asset Management, 414

abridged company accounts, 87, 171, 188

absolute size, 276

absorption costing, 433, 435, 455

total, 433, 435, 449, 452, 453, 457, 458

ACCA see Association of Chartered Certified Accountants

acceptance of IAS standards, 419

accountability, 313, 315, 3378

accountancy, types of, 1217

auditing, 1213

bookkeeping, 1415

financial accounting, 15

financial management, 15

insolvency, 15

management accounting, 15

fraud detection, 15

management consultancy, 17

taxation, 1617

accountant, types of, 1719

professionally qualified accountants, 1719

second-tier bodies, 19

accounting, background to, 2455

accounting principles, 4041

language of accounting, 2836

importance of financial accounting, 40

student example, 369

financial accounting, 268

accounting business, nature of, 1012

accounting concepts, 413

accruals (matching concept), 43

consistency, 43

going concern, 42

prudence, 43

accounting context, 812

history, 9

international accounting, 910

organisations, 1012

technology, 10

accounting equation, 5964, 129, 134

balancing off, 6774

and financial statements, 129

initial recording using double-entry bookkeeping, 657

trial balance, 736

Accounting Council, 305

accounting for growth, 385

accounting health check, 385

accounting, introduction to, 122

accounting context, 812

financial accounting and financial management, 56

importance of accounting, 4

limitations of accounting, 20

nature of accounting, 23

types of accountancy, 1217

types ...

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