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Frank Wood's Business accounting 1

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The world's best-selling textbook on book-keeping and accounting, Business Accounting Volume 1 continues to provide an indispensible introduction for students and professionals across the globe. It is renowned for clarity, with easy-to-understand language and a plethora of examples to aid your...

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Bibliographic Details
Main Authors: Wood, Frank 1926-2000 (Author), Sangster, Alan (Author)
Format: Book
Language:English
Published: Harlow, England Financial Times Prentice Hall/Pearson 2012
Edition:Twelfth edition
Subjects:
Accounting
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Table of Contents:
  • PART ONE: INTRODUCTION TO DOUBLE ENTRY BOOKKEEPING
  • 1. The accounting equation and the statement of financial position
  • 2. The double entry system for assets, liabilities and capital
  • 3. Inventory
  • 4. The effect of profit or loss on capital and the double entry system for expenses and revenues
  • 5. Balancing-off accounts
  • 6. The trial balance
  • PART TWO: THE FINANCIAL STATEMENTS OF SOLE TRADERS
  • 7. Income statements: an introduction
  • 8. Statements of financial position
  • 9. Income statements and statements of financial position: further considerations
  • 10. Accounting concepts and assumptions
  • PART THREE: BOOKS OF ORIGINAL ENTRY
  • 11. Books of original entry and ledgers
  • 12. The banking system in the UK
  • 13. Cash books
  • 14. Sales day book and sales ledger
  • 15. Purchases day book and purchases ledger
  • 16. Returns day books
  • 17. The journal
  • 18. The analytical petty cash book and the imprest system
  • 19. Value added tax
  • 20. Columnar day books
  • 21. Employees' pay
  • 22. Computers and accounting
  • 23. Computerised accounting systems
  • PART FOUR: ADJUSTMENTS FOR FINANCIAL STATEMENTS
  • 24. Capital expenditure and revenue expenditure
  • 25. Bad debts, allowances for doubtful debts, and provisions for discounts
  • 26. Depreciation of non-current assets: nature and calculations
  • 27. Double entry records for depreciation
  • 28. Accruals and prepayments and other adjustments for financial statements
  • 29. The valuation of inventory
  • 30. Bank reconciliation statements
  • 31. Control accounts
  • 32. Errors not affecting the balancing of the trial balance
  • 33. Suspense accounts and errors Scenario questions
  • PART FIVE: SPECIAL ACCOUNTING PROCEDURES
  • 34. Introduction to accounting ratios
  • 35. Single entry and incomplete records
  • 36. Receipts and payments accounts and income and expenditure accounts
  • 37. Manufacturing accounts
  • 38. Departmental accounts
  • 39. Statements of cash flows
  • 40. Joint venture accounts
  • PART SIX: PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS
  • 41. Partnership accounts: an introduction
  • 42. Goodwill for sole traders and partnerships
  • 43. Revaluation of partnership assets
  • 44. Partnership dissolution
  • 45. An introduction to the financial statements of limited liability companies
  • 46. Purchase of existing partnership and sole traders' businesses
  • PART SEVEN: AN INTRODUCTION TO FINANCIAL ANALYSIS
  • 47. An introduction to the analysis and interpretation of accounting statements
  • Part 8: AN INTRODUCTION TO MANAGEMENT ACCOUNTING
  • 48. An introduction to management accounting

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