Part 2: Accounting statements -- Who needs accounting statements? -- The income statement (profit and loss account) -- The balance sheet -- Cash flow reporting -- The accounts of not-for-profit organizations -- Interpreting financial statements: part 1 -- Intepreting financial statements : part 2 -- Part 3: Using financial information to manage a business -- Management accounting as an aid to management -- The analysis of cost -- Using costs for decision-making -- Budgetary planning and control -- Making long-term investment decisions

1. Accounting