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Frank Wood's Business Accounting

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ISBN-10: 0273712128

ISBN-13: 9780273712121

Edition: 11th 2008

Authors: Frank Wood, Alan H. Sangster

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Book details

Edition: 11th
Copyright year: 2008
Publisher: Financial Times Business Enterprises, Limited
Binding: Paperback
Pages: 792
Size: 7.75" wide x 9.75" long x 1.00" tall
Weight: 1.210

Notes for Teachers and Lecturers
Notes for Students
Introduction To Double Entry Bookkeeping
The accounting equation and the balance sheet
The double entry system for assets, liabilities and capital
The asset of stock
The effect of profit or loss on capital and the double entry system for expenses and revenues
Balancing of accounts
The trial balance
The Financial Statements Of Sole Traders
Trading and profit and loss accounts: an introduction
Balance Sheets
Trading and profit and loss accounts and balance sheets: further considerations
Accounting Concepts
Books Of Original Entry
Books of original entry and ledgers
The banking system
Cash books
The sales day book and the sales ledger
The purchases day book and the purchases ledger
The returns day books
The journal
The analytical petty cash book and the imprest system
Value added tax
Columnar day books
Employees' pay
Computers and accounting
Computerised accounting systems
Adjustments For Financial Statements
Capital and revenue expenditure
Bad debts, provisions for doubtful debts, provisions for discounts on debtors
Depreciation of fixed assets: nature and calculations
Double entry records for depreciation
Accruals and prepayments and other adjustments for financial statements
The valuation of stock
Bank reconciliation statements
Control accounts
Errors not affecting trial balance agreement
Suspense accounts and errors
Special Accounting Procedures
Introduction to accounting ratios
Single entry and incomplete records
Receipts and payments accounts and income and expenditure accounts
Manufacturing accounts
Departmental accounts
Cash flow statements
Joint venture accounts
Partnership Accounts And Company Accounts
Partnership accounts: an introduction
Goodwill for sole traders and partnerships
Revaluation of partnership assets
Partnership dissolution
An introduction to the financial statements of limited liability companies
Purchase of existing partnership and sole traders' businesses
An Introduction To Financial Analysis
An introduction to the analysis and interpretation of accounting statements
An Introduction to Management Accounting
An introduction to management accounting
Answers to review questions
Answers to multiple-choice