This book shows the relevance of accounting methods to the economic and administrative problems of business. The book has been arranged to take the reader through the budgeting procedure of a representative business: demonstrating the relationship between budgets, accounts and the various business activities and showing how budgets and accounts link together the balance sheets at the beginning and end of the year.
Preface. 1. Introduction 2. The Annual Budgets 3. The Balance Sheet 4. Sales 5. Production: Part One 6. Production: Part Two 7. Production: Part Three 8. Production: Part Four 9. Miscellaneous Overhead Costs 10. The Profit and Loss Statement 11. Materials, Debtors and Creditors 12. Finance. Short reading list. Index.
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