Table of contents : CONTENTS......Page 7 Icons......Page 12 Introduction......Page 13 1 i Balance sheets......Page 15 1 ii Balance sheets......Page 27 2 i Profit and loss accounts......Page 51 2 ii Profit and loss accounts......Page 65 3 i Cash flow statements......Page 83 3 ii Cash flow statements......Page 91 4 i Accounting records and systems......Page 109 4 ii Accounting records and systems......Page 123 5 i Accounting concepts, policies and standards......Page 145 5 ii Accounting concepts, policies and standards......Page 155 6 i Interpretation......Page 181 6 ii Interpretation......Page 193 7 i Cash budgeting......Page 219 7 ii Cash budgeting......Page 229 8 i Costing for planning......Page 247 8 ii Costing for planning......Page 257 9 i Costing......Page 269 9 ii Costing......Page 285 10 i Budgeting......Page 299 10 ii Budgeting......Page 311