Frank Wood's business accounting

著者

• Wood, Frank
• Sangster, Alan

書誌事項

Frank Wood's business accounting

Frank Wood and Alan Sangster

Financial Times/Prentice Hall, 2002

9th ed

• 1
• 2

タイトル別名

Business accounting

注記

Previous ed.: 1999

Includes index

内容説明・目次

巻冊次

1 ISBN 9780273655527

内容説明

Business Accounting is the world's best-selling textbook on bookkeeping and accounting. It gives clear explanations, in straightforward language, with a wealth of worked examples and a large number of questions and answers. These features have made it for many years the number one choice for both students and lecturers. Literally millions of students have studied and passed accounting examinations using Business Accounting. changes in the accounting environment and two new chapters added on Computerised Accounting Systems and An Introduction to Management Accounting. The opportunity has been taken to transfer chapters on Bills of Exchange and Consignment Accounts to the Companion Website. Objectives; Activities designed to broaden and reinforce students' understanding of concepts; *Glossary defining key terms and concepts, referenced to the chapter in which they appear; Sets of 20 multiple choice questions positioned in the book at relevant points, with answers given in Appendix 2; Notes for Students to help them with their studies and examinations; Two-colour design to emphasise key points. used on professional and secondary-level accounting courses. comprehensive coverage of accounting principles; a large number of worked examples, practice questions and answers to reinforce learning; clear explanations in short chapters with logical progression. accounting textbooks. Alan Sangster BA MSc Cert TESOL CA - Professor of Accounting at the Open University Business School, and was previously at The Queen's University of Belfast, the University of Aberdeen and the University of Strathclyde. Alan Sangster 0 273 65557 4

目次

Notes for Teachers and LecturersNotes for StudentsPart 1: INTRODUCTION TO DOUBLE ENTRY1. The accounting equation and the balance sheet2. The double entry system for assets, liabilities and capital 3. The asset of stock4. The effect of profit or loss on capital and the double entry system for expenses and revenues5. Balancing of accounts6. The trial balancePart 2: THE FINANCIAL STATEMENTS OF SOLE TRADERS7. Trading and profit and loss accounts: an introduction8. Balance Sheets9. Trading and profit and loss accounts and balance sheets: further considerations10. Accounting Concepts Part 3: BOOKS OF ORIGINAL ENTRY11. Books of original entry and ledgers12. The banking system13. Cash books14. The sales day book and the sales ledger15. The purchases day book and the purchases ledger 16. The returns day books17. The journal18. The analytical petty cash book and the imprest system19. Value added tax20. Columnar day books21. Employees' pay22. Computers and accounting 23. Computerised accounting systems Part 4: ADJUSTMENTS FOR FINANCIAL STATEMENTS24. Capital and revenue expenditure25. Bad debts, provisions for doubtful debts, provisions for discounts on debtors26. Depreciation of fixed assets: nature and calculations 27. Double entry records for depreciation 28. Other adjustments for financial statements29. The valuation of stock 30. Bank reconciliation statements31. Control accounts32. Errors not affecting trial balance agreement33. Suspense accounts and errorsPart 5: SPECIAL ACCOUNTING PROCEDURES34. Introduction to accounting ratios35. Single entry and incomplete records36. Receipts and payments accounts and income and expenditure accounts37. Manufacturing accounts38. Departmental accounts39. Cash flow statements40. Joint venture accountsPart 6: PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS41. Partnership accounts: an introduction 42. Goodwill for sole traders and partnerships 43. Revaluation of partnership assets44. Partnership dissolution 45. An introduction to the financial statements of limited liability companies46. Purchase of existing partnership and sole traders' businessesPart 7: AN INTRODUCTION TO FINANCIAL ANALYSIS47. An introduction to the analysis and interpretation of accounting statements Part 8: AN INTRODUCTION TO MANAGEMENT ACCOUNTING 48. An introduction to management accounting APPENDICES1. Answers to review questions2. Answers to multiple-choice3. GlossaryIndex

巻冊次

2 ISBN 9780273655572

内容説明

Introducing financial accounting, this text gives clear explanations, in straightforward language, with worked examples and a large number of questions and answers.

目次

Notes for teachers and lecturers Notes for students PART 1 SPECIAL ACCOUNTS 1 Branch accounts 2 Hire purchase accounts PART 2 COMPANIES 3 Limited companies: general background 4 The issue of shares and debentures 5 Companies purchasing and redeeming their own shares and debentures 6 Limited companies taking over other businesses 7 Taxation in company financial statements 8 Provisions, reserves and liabilities 9 The increase and reduction of the share capital of limited companies 10 Accounting standards and related documents 11 The financial statements of limited companies: profit and loss accounts, related statements and notes 12 The financial statements of limited companies: balance sheets 13 Published financial statements of limited companies: accompanying notes14 FRS 1: Cash flow statements 15 Contract accounts PART 3 GROUPS 16 Group financial statements: an introduction 17 Consolidation of balance sheets: basic mechanics I 18 Consolidation of balance sheets: basic mechanics II 19 Intercompany dealings: indebtedness and unrealised profit in stocks 20 Consolidated financial statements: acquisition of shares in subsidiaries at different dates 21 Intragroup dividends 22 Consolidated balance sheets: sundry matters 23 Consolidation of the financial statements of a vertical group of companies 24 Consolidated profit and loss accounts 25 Consolidated financial statements - FRS 6: Acquisitions and mergers 26 Standards covering subsidiary and associated undertakings PART 4 FINANCIAL ANALYSIS 27 Accounting ratios 28 Interpretation of financial statements PART 5 ISSUES IN FINANCIAL REPORTING 29 Accounting theory 30 Current cost accounting 31 Social accounting 32 Accounting for management control PART 6 COSTING 33 Elements of costing 34 Absorption and marginal costing 35 Job, batch and process costing PART 7 BUDGETS 36 Budgeting and budgetary control 37 Cash budgets 38 Co-ordination of budgets PART 8 STANDARD COSTING AND VARIANCE ANALYSIS 39 Standard costing 40 Materials and labour variances 41 Overhead and sales variances PART 9 PLANNING, CONTROL AND DECISION MAKING 42 Break-even analysis 43 Interest, annuities and leasing 44 Capital expenditure appraisal 45 The balanced scorecard PART 10 THE EMERGING BUSINESS ENVIRONMENT OF ACCOUNTING 46 The supply chain and enterprise resource planning systems 47 E-commerce and accounting APPENDICES 1 Interest tables 2 Answers to Review Questions 3 Glossary Index

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詳細情報

• NII書誌ID(NCID): BA57739690
• ISBN:
  • 0273655523
  • 0273655574
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Harlow ; Tokyo
• ページ数/冊数: 2 v.
• 大きさ: 25 cm
• 件名:
  • LCSH : Accounting