CiNii 図書 - Frank Wood's business accounting

Business Accounting is the world's bestselling textbook on bookkeeping and accounting. It provides students with a clear and straight forward introduction to the core techniques and skills required to fully understand the foundations of financial accounting. Each topic is back up by a wealth of worked examples, as well as a rich pool of self assessment material, so that students can monitor their own progress and understanding.

Notes for Teachers and Lecturers Notes for Students PART ONE: INTRODUCTION TO DOUBLE ENTRY BOOKKEEPING 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 of accounts 6. The trial balance PART TWO: THE FINANCIAL STATEMENTS 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 THREE: BOOKS OF ORIGINAL ENTRY 11. Books of original entry and ledgers 12. The banking system 13. Cash books 14. The sales day book and the sales ledger 15. The purchases day book and the purchases ledger 16. The returns day books 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 23. Computerised accounting systems PART FOUR: ADJUSTMENTS FOR FINANCIAL STATEMENTS 24. Capital and revenue expenditure 25. Bad debts, provisions for doubtful debts, provisions for discounts on debtors 26. Depreciation of fixed assets: nature and calculations 27. Double entry records for depreciation 28. Accruals and prepayments and other adjustments for financial statements 29. The valuation of stock 30. Bank reconciliation statements 31. Control accounts 32. Errors not affecting trial balance agreement 33. Suspense accounts and errors PART FIVE: SPECIAL ACCOUNTING PROCEDURES 34. Introduction to accounting ratios 35. Single entry and incomplete records 36. Receipts and payments accounts and income and expenditure accounts 37. Manufacturing accounts 38. Departmental accounts 39. Cash flow statements 40. Joint venture accounts PART SIX: PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS 41. Partnership accounts: an introduction 42. Goodwill for sole traders and partnerships 43. Revaluation of partnership assets 44. Partnership dissolution 45. An introduction to the financial statements of limited liability companies 46. Purchase of existing partnership and sole traders' businesses PART SEVEN: AN INTRODUCTION TO FINANCIAL ANALYSIS 47. An introduction to the analysis and interpretation of accounting statements PART EIGHT: AN INTRODUCTION TO MANAGEMENT ACCOUNTING 48. An introduction to management accounting APPENDICES 1. Answers to review questions 2. Answers to multiple-choice 3. GlossaryIndex

巻冊次: 2 ISBN 9780273693109

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Business Accounting is the world's bestselling textbook on bookkeeping and accounting. This volume builds on the clear and straight forward introduction of volume 1 to provide students with coverage of more advance aspects of financial accounting. Each topic is back up by a wealth of worked examples, as well as a rich pool of self assessment material, so that students can monitor their own progress and understanding.

Part One: Special accounts 1. Accounting for branches 2. Hire purchase accounts Part Two: 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 notes 14. Cash flow statements 15. Contract accounts Part Three: 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. Intra-group 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 -- Acquisitions and mergers 26. Standards covering subsidiary and associated undertakings and joint ventures Part Four: Financial analysis 27. Accounting ratios 28. Interpretation of financial statements Part Five: Issues in financial reporting 29. Accounting theory 30. Current cost accounting 31. Social accounting 32. Corporate governance 33. Public sector accounting 34. Accounting for management control Part Six: Costing 35. Elements of costing 36. Absorption and marginal costing 37. Job, batch and process costing Part Seven: Budgets 38. Budgeting and budgetary control 39. Cash budgets 40. Co-ordination of budgets Part Eight: Standard costing and variance analysis 41. Standard costing 42. Materials and labour variances 43. Overhead and sales variances Part Nine: Planning, control and decision making 44. Break-even analysis 45. Interest, annuities and leasing 46. Capital expenditure appraisal 47. The balanced scorecard Part Ten: The emerging business environment of accounting 48. The supply chain and enterprise resource planning systems 49. E-commerce and accounting Appendices 1. Interest tables 2. Answers to Review Questions 3. Glossary

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Frank Wood's business accounting

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