Accounting Introducing accounting Facts and figures Phrases Expressing change Prepositions of change Technology Computing
2
Fundamentals of financial accounting
• • • • • • • • •
Banking Cash accounts Trading account Buying and selling Adjustments Making changes Profit and Loss Profit and Loss Account End of year: Confusing words
3
Business organization
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Personal contacts Telephoning Businesses False practices: Word building • Shares and Shares issue • Partnerships
1
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Giving advice Acquisitions Earnings: Word building Taxes Taxation Depreciation Depreciating: phrasal verbs The work of the auditor Auditing
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Financial ratios The Balance Sheet Valuation of stock Goodwill Accounting policy Funds
4
Financial accounting
5
Financial and ratios
6
Costing
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7
Planning and control
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8
Decision making
• Performance • Break-even analysis • Presenting the results
statements
Costs Cost analysis Manufacturing cost Stock costs Cost ascertainment: Word building • Marginal costing Company expansion New markets Planning information Budgeting Variances Control
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