Frank Wood's A-level accounting

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Frank Wood's A-level accounting

Frank Wood and Alan Sangster

Financial Times Pitman, 1998

2nd ed.

Available at  / 3 libraries

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Includes index

Description and Table of Contents

Description

This new edition of Frank Wood's A-Level Accounting has been brought up-to-date with the latest syllabus changes and developments in the field. It covers the more advanced aspects of the syllabus and builds on a first-course in the subject, tackling the more advanced aspects of company accounting such as group accounts, and the basics of management accounting. As well as providing instruction and practice in the preparation of accounting information, the text stresses the need for students to understand the business reasons behind the accountingtechniques. A continuing strength of the book is the large amount of question material provided for practice. Recent past questions from the main examining bodies are included, as well as a useful guide to examination technique at A-Level.

Table of Contents

*The scope of this book *Branch accounts *Accounting for hire purchase and leasing transactions *The issue of shares and debentures *Companies purchasing and redeeming own shares and debentures *Limited companies taking over other businesses *Provisions, reserves and liabilities *Statements of Standard Accounting Practice and Financial Reporting Standards *The published final accounts of limited companies: profit and loss accounts *The published final accounts of limited companies: balance sheets *Group accounts: an introduction *Group accounts: mechanics of consolidation *Social accounting *Capital expenditure appraisal *The analysis and interpretation of accounting statements *Accounting as an information system *Elements of costing *Absorption and marginal costing *Job and process costing *Budgeting and budgetary control *Cash budgets *Co-ordination of budgets *Contract accounts *Standard costing *Variance analysis: material and labour variances *Variance analysis: overhead and sales variances *Break-even analysis *Pricing policy. Examination techniques. Answers to review questions

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