Frank Wood's book-keeping and accounts
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Bibliographic Information
Frank Wood's book-keeping and accounts
Pitman Pub., c1997
4th ed
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Frank Wood's book-keeping & accounts
Bookkeeping and accounts
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Includes index
Description and Table of Contents
Description
Business Accounting is the world's best-selling textbook on bookkeeping and accounting. Its clear explanations, in simple language, a wealth of worked examples and large number of questions and answers, have made it a popular choice with both students and lecturers for over thirty years. Other popular features are its comprehensiveness, the clarity of presentation and layout and the structured manner in which it builds knowledge in logically progressing short chapters. In this edition the distribution of chapters between the two volumes has been rationalised. Volume 1 now includes more-complete coverage of special accounting procedures and partnerships. Chapters on partnership dissolution, joint venture accounts, bills of exchange, and consignment accounts, have been incorporated from Volume 2. A selection of recent questions from examining boards and professional bodies has been included.
Table of Contents
Part 1 INTRODUCTION TO DOUBLE ENTRY 1.The accounting equation and the balance sheet 2.The double entry system for assets, liabilities and capital 3.The asset of stock 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 FINAL ACCOUNTS OF SOLE TRADERS 7.Trading and profit and loss accounts: an introduction 8.Balance sheets 9.Trading and profit and loss accounts and balance sheets: further considerations 10.Accounting concepts Part 3 BOOKS OF ORIGINAL ENTRY 11.Books of original entry and ledgers 12.The banking system 13.Cash books 14.The sales journal and the sales ledger 15.The purchases journal and the purchases ledger 16.The returns journals 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 Part 4 ADJUSTMENTS BEFORE FINAL ACCOUNTS 23.Depreciation of fixed assets: nature and calculations 24.Double entry records for depreciation 25.Capital and revenue expenditure 26.Bad debts, provisions for bad debts, provisions for discounts on debtors 27.Other adjustments for final accounts 28.The valuation of stock 29.Bank reconciliation statements 30.Control accounts 31.Errors not affecting trial balance agreement 32.Suspense accounts and errors Part 5 SPECIAL ACCOUNTING PROCEDURES 33.Introduction to accounting ratios 34.Single entry and incomplete records 35.Receipts and payments accounts and income and expenditure accounts 36.Manufacturing accounts 37.Departmental accounts 38.Cash flow statements: an introduction 39.Joint venture accounts 40.Bills of exchange 41.Consignment accounts Part 6 PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS 42.Partnership accounts: an introduction 43.Partnership goodwill 44.Revaluation of partnership assets 45.Partnership dissolution Part 7 INTRODUCTION TO COMPANY ACCOUNTS 46.An introduction to the final accounts of limited liability companies 47.Purchase of existing partnership and sole traders' businesses Part 8 AN INTRODUCTION TO FINANCIAL ANALYSIS 48.An introduction to the analysis and interpretation of accounting statements 49.Accounting theory APPENDICES I.Review questions: the best approach II.Examination techniques III.Answers to review questions IV.Answers to multiple-choice questions
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