| Part 1. SPECIAL ACCOUNTS 1. Branch accounts 2. Hire purchase accounts 3. Container accounts Part 2. COMPANIES 4. Limited companies: general background 5. The issue of shares and debentures 6. Companies purchasing and redeeming their own shares and debentures 7. Limited companies taking over other businesses 8. Taxation in company financial statements 9. Provisions, reserves and liabilities 10. The increase and reduction of the share capital of limited companies 11. Accounting Standards and related documents 12. The final accounts of limited companies: profit and loss accounts, related statements and notes 13. The final accounts of limited companies: balance sheets 14. Published accounts of limited companies: accompanying notes 15. FRS 1: Cash flow statements 16. Contract accounts 17. Value added statements 18. Investment accounts Part 3. GROUPS 19. Group accounts: an introduction 20. Consolidation of balance sheets: basic mechanics I 21. Conso |
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