Book-keeping and accounts / Sheila Robinson ; formerly by Frank Wood.

Contents;

PART 1 INTRODUCTION TO PRINCIPLES OF ACCOUNTING
1: Introduction to accounting principles
2: The accounting system
3: The accounting equation and statement of financial position
4: The double entry system for assets, liabilities and capital
5: The double entry system for inventory
6: The double entry system for expenses and revenues
7: Balancing off accounts
8: The trial balance
9: Capital and revenue expenditures

PART 2 THE FINANCIAL STATEMENTS OF SOLE TRADERS
10: Introduction to statements of profit or loss
11: Statements of financial position
12: Statements of profit or loss and statements of financial position: further considerations
13: Accounting standards, rules and concepts

PART 3 BOOKS OF ORIGINAL ENTRY
14: Value added tax (VAT)
15: Business documentation
16: Division of the ledger: sales day book and sales ledger including VAT
17: Purchases day book and purchases returns day book
19: Analytical day books
20: Business banking
21: Cash books
22: Petty cash and the imprest system
23: Bank reconciliation statements
24: The journal
25: Control accounts

PART 4 ADJUSTMENTS TO FINANCIAL STATEMENTS
26: Depreciation of non-current assets
27: Double entry records for depreciation and the disposal of assets
28: Bad debts and allowances for doubtful debts
29: Accruals, prepayments and other adjustments for financial statements
30: Extended trial balance
31: Inventory valuation
32: Errors not affecting trial balance agreement
33: Suspense accounts and errors

PART 5 FINANCIAL STATEMENTS OF OTHER ORGANISATIONS
34: Single entry and incomplete records
35: Accounting for non-profit-making organizations
36: Partnership accounts
37: Limited company accounts
38: Manufacturing accounts
39: Analysis and interpretation of financial statements

PART 6 ASSOCIATED ACCOUNTING TOPICS
40: Computers and accounting systems
41: Ethics: getting it right as a professional

Index : p. 616-622