Frank Wood's business accounting UK GAAP
著者
書誌事項
Frank Wood's business accounting UK GAAP
Prentice Hall/Financial Times, 2008
- 1 : pbk
- 2 : pbk
大学図書館所蔵 全3件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
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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