Frank Wood's business accounting 1 /
Frank Wood's business accounting one
Alan Sangster ; formerly authored by Frank Wood .
- 13th edition.
- xxiv, 804 p. : col. ill. ; 25 cm.
Contents;
Part 1 Introduction to financial accounting 1 The background and the main features of financial accounting 2 Recording transactions 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 2 The financial statements of sole proprietors .7 Statements of profit or loss: an introduction 8 Statements of financial position 9 Statements of profit or loss and statements of financial position: further considerations 10 Accounting concepts and assumptions
Part 3 Books of original entry 11 Books of original entry and ledgers 12 The banking system in the UK 13 Cash books 14 Accounting for sales 15 Accounting for purchases 16 Accounting for returns 17 The Journal 18 The analytical petty cash book and the imprest system 19 Value added tax 20 Columnar day books 21 Payroll accounting . Part 4.Computerized accounting 22 Information technology and accounting 23 Computerized Information systems
Part 5 Adjustments for financial statements 24 Capital expenditure and revenue expenditure 25 Bad debts, allowances for doubtful debts, and provisions for discounts on accounts receivable 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
Part 6 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 7 Partnership accounts and Company accounts 41 Partnership accounts: an introduction 42 Goodwill for sole proprietors 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 proprietor businesses
Part 8 An introduction to financial analysis 47 An introduction to the analysis and Interpretation of accounting statements
Part 9 An introduction to management accounting 48 An introduction to management accounting