CiNii 図書 - Business accounting

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.

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

巻冊次: 2 ISBN 9780273637431

内容説明

Volume 2 of this popular textbook, extensively revised by Alan Sangster, completes the financial coverage of syllabuses of the various examining bodies. The eighth edition includes basic cost and management accounting in four new Parts: 6, 7, 8 and 9. This new edition maintains the traditional strengths of Business Accounting 2: comprehensiveness, clarity of expression, a large number of worked examples, questions and answers, and the structured build-up of knowledge in short easily manageable chapters. A selection of recent questions from examining boards and professional bodies has been included.*A large number of examples, questions and answers. *Simple explanations in short chapters with logical progression. *A selection of recent questions from examining boards. *Now includes basic cost and management accounting. *Gives comprehensive coverage of intermediate level topics, including financial reporting and group accounting. *Fully up to date with latest Financial Reporting Standards.

Part 1. SPECIAL ACCOUNTS 1. Branch accounts 2. Hire purchase accounts 3. Container accounts Part 2. COMPANIES 4. Limited companies: general background 5. The issue of shares and debentures 6. Companies purchasing and redeeming their own shares and debentures 7. Limited companies taking over other businesses 8. Taxation in company financial statements 9. Provisions, reserves and liabilities 10. The increase and reduction of the share capital of limited companies 11. Accounting Standards and related documents 12. The final accounts of limited companies: profit and loss accounts, related statements and notes 13. The final accounts of limited companies: balance sheets 14. Published accounts of limited companies: accompanying notes 15. FRS 1: Cash flow statements 16. Contract accounts 17. Value added statements 18. Investment accounts Part 3. GROUPS 19. Group accounts: an introduction 20. Consolidation of balance sheets: basic mechanics I 21. Consolidation of balance sheets: basic mechanics II 22. Inter-company dealings: indebtedness and unrealised profit in stocks 23. Consolidated financial statements: acquisition of shares in subsidiaries at different dates 24. Intra-group dividends 25. Consolidated balance sheets: sundry matters 26. Consolidation of the accounts of a vertical group of companies. 27. Consolidated profit and loss accounts. 28. Consolidated financial statements - FRS 6: Acquisitions and mergers 29. Standards covering subsidiary and associated undertakings Part 4. FINANCIAL ANALYSIS 30. Accounting ratios: a further view 31. Interpretation of financial statements Part 5. ISSUES IN FINANCIAL REPORTING 32. Accounting theory 33. Alternatives to historic cost accounting 34. Social accounting 35. Accounting as an information system Part 6. COSTING 36. Elements of costing 37. Absorption and marginal costing 38. Job and process costing Part 7. BUDGETS 39. Budgeting and budgetary control 40. Cash budgets 41. Co-ordination of budgets Part 8. STANDARD COSTING AND VARIANCE ANALYSIS 42. Standard costing 43. Material and labour variances 44. Overhead and sales variances Part 9. PLANNING, CONTROL AND DECISION MAKING 45. Break-even analysis 46. Discounting techniques Appendix I. Examination techniques Appendix II. Interest tables Appendix III .Answers to review questions

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Business accounting

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