Frank Wood's business accounting UK GAAP

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書誌事項

Frank Wood's business accounting UK GAAP

Frank Wood and Alan Sangster

Prentice Hall/Financial Times, 2008

  • 1 : pbk
  • 2 : pbk

大学図書館所蔵 件 / 全3件

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注記

Includes index

内容説明・目次

巻冊次

1 : pbk ISBN 9780273718765

内容説明

Business Accounting UK GAAP Volume 1 is useful for a wide variety of courses in accounting and business, both at secondary and tertiary level and for all those studying for professional qualifications.

目次

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. 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. Day books 15. The journal 16. The analytical petty cash book and the imprest system 17. Value added tax 18. Columnar day books 19. Employees' pay 20. Computers and accounting 21. Computerised accounting systems PART FOUR: ADJUSTMENTS FOR FINANCIAL STATEMENTS 22. Capital and revenue expenditure 23. Bad debts, provisions for doubtful debts, provisions for discounts on debtors 24. Depreciation of fixed assets: nature and calculations 25. Double entry records for depreciation 26. Accruals and prepayments and other adjustments for financial statements 27. The valuation of stock 28. Bank reconciliation statements 29. Control accounts 30. Errors not affecting the balancing of the trial balance agreement 31. Suspense accounts and errors PART FIVE: SPECIAL ACCOUNTING PROCEDURES 32. Introduction to accounting ratios 33. Single entry and incomplete records 34. Receipts and payments accounts and income and expenditure accounts 35. Manufacturing accounts 36. Departmental accounts 37. Cash flow statements 38. Joint venture accounts PART SIX: PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS 39. Partnership accounts: an introduction 40. Goodwill for sole traders and partnerships 41. Revaluation of partnership assets 42. Partnership dissolution 43. An introduction to the financial statements of limited liability companies 44. Purchase of existing partnership and sole traders' businesses PART SEVEN: AN INTRODUCTION TO FINANCIAL ANALYSIS 45. An introduction to the analysis and interpretation of accounting statements PART EIGHT: OTHER ITEMS 46. International GAAP 47. An introduction to management accounting APPENDICES 1. Answers to review questions 2. Answers to multiple-choice 3. GlossaryIndex    
巻冊次

2 : pbk ISBN 9780273718802

内容説明

Frank Wood's Business Accounting volumes are the world's best-selling textbooks on bookkeeping and accounting. Now for the first time, the authors have produced an indispensable textbook specifically for accounting students and professionals working with UK GAAP practice and terminology.

目次

Notes for teachers and lecturers Notes for students Part 1 Special Accounts 1 Accounting for branches 2 Hire purchase accounts 3 Contract accounts Part 2 Companies 4 Limited companies 5 The issues 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 financial statements of limited companies: profit and loss accounts, related statements and notes 13 The financial statements of limited companies: balance sheets 14 Published financial statements of limited companies: accompanying notes 15 Cash flow statements 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 states 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: acquisitions and mergers 26 Standards covering subsidiary and associated undertakings and joint ventures 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 Corporate governance 33 Public sector governance 34 Accounting for management control Part 6 Costing 35 Elements of costing 36 Absorption and marginal costing 37 Job, batch and process costing Part 7 Budgets 38 Budgeting and budgetary control 39 Cash budgets 40 Co-ordination of budgets Part 8 Standard costing and variance analysis 41 Standard costing 42 Materials and labour variances 43 Overhead and sales variances Part 9 Planning, control and decision making 44 Break-even analysis 43 Interest, annuities and leasing 46

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