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Frank Wood's Business Accounting:

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ISBN-10: 0273712136

ISBN-13: 9780273712138

Edition: 2008

Authors: Frank Wood, Alan Sangster

List price: $105.00
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Book details

List price: $105.00
Copyright year: 2008
Publisher: Trans-Atlantic Pubns
Binding: Paperback
Pages: 810
Size: 7.25" wide x 9.25" long x 1.25" tall
Weight: 2.992
Language: English

Special accounts
Accounting for branches
Hire purchase accounts
Contract accounts
Companies
Limited companies: general background
The issue of shares and loan notes
Companies purchasing and redeeming their own shares and loan notes
Limited companies taking over other businesses
Taxation in company financial statements
Provisions, reserves and liabilities
The increase and reduction of the share capital of limited companies
Accounting standards and related documents
The financial statements of limited companies: income statements, related statements and notes
The financial statements of limited companies: balance sheets
Published financial statements of limited companies: accompanying notes
Statements of cash flows
Groups
Group financial statements: an introduction
Consolidation of balance sheets: basic mechanics (I)
Consolidation of balance sheets: basic mechanics (II)
Intercompany dealings: indebtedness and unrealised profit in stocks
Consolidated financial statements: acquisition of shares in subsidiaries at different dates
Intra-group dividends
Consolidated balance sheets: sundry matters
Consolidation of the financial statements of a vertical group of companies
Consolidated income statements and comprehensive income statements
Business combinations - purcahse method accounting
Standards covering subsidiary and associates and joint ventures
Financial analysis
Accounting ratios
Interpretation of financial statements
Issues in financial reporting
Accounting theory
Current cost accounting
Social accounting
Corporate governance
Public sector accounting
Accounting for management control
Costing
Elements of costing
Absorption and marginal costing
Job, batch and process costing
Budgets
Budgeting and budgetary control
Cash budgets
Co-ordination of budgets
Standard costing and variance analysis
Standard costing
Materials and labour variances
Overhead and sales variances
Planning, control and decision making
Break-even analysis
Interest, annuities and leasing
Capital expenditure appraisal
The balanced scorecard
The emerging business environment of accounting
The supply chain and enterprise resource planning systems
E-commerce and accounting
Appendices
Interest tables
Answers to Review Questions
Glossary