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    Book-Keeping and Accounts

    ISBN-10: 0273718053
    ISBN-13: 9780273718055
    Author(s): Frank Wood, Sheila Robinson
    Buy it from: $89.99
    This item will ship on Thursday, May 7.

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    Edition: 7th
    Publisher: Financial Times/Prentice Hall
    Binding: Paperback
    Pages: 640
    Size: 7.50" wide x 9.75" long x 1.00" tall
    Weight: 1.518
    Language: English

    Introduction to Accounting PrinciplesChapters Title
    Introduction to accounting
    The accounting cycle
    The accounting equation and the balance sheet
    The double entry system for assets, liabilities and capital
    The double entry system for the asset of stock
    The double entry system for expenses and revenues
    Balancing off accounts
    The trial balance
    Capital and revenue expenditure
    The financial statements of a sole trader
    Trading and profit and loss accounts: an introduction
    The balance sheet
    Financial statements: further considerations
    Accounting concepts
    Books of original entry
    Business documentation
    Division of the ledger - Sales day book and sales ledger
    Purchases day book and purchases ledger
    Sales returns day book and purchases returns day book
    Value added tax
    Sales and purchases day books and ledgers with VAT
    The banking system
    Cash books
    Petty cash and the imprest system
    The journal
    Control accounts
    Bank reconciliation statements
    Adjustments to financial statements
    Methods of depreciation
    Double entry records for depreciation and the disposal of assets
    Bad debts and provision for doubtful de
    Other adjustments for financial statements
    Extended trial balance
    Stock valuation
    Errors and their effect on accounting records
    Suspense accounts and errors
    Financial statements of other organisations
    Single entry and incomplete records
    Club and society accounts
    Partnership accounts
    Limited company accounts
    Manufacturing accounts
    Analysis and interpretation of accounts
    Other considerations
    Computers and accounting systems
    Professional ethics
    Appendices
    Glossary of accounting terms
    Model layouts for financial statements and worksheets
    Multi-choice questions
    Answers to multi-choice questions
    Answers to exercises

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