Frank Wood's business accounting
著者
書誌事項
Frank Wood's business accounting
Prentice Hall/Financial Times, 2007
Rev. 10th ed
- 1
- タイトル別名
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Business accounting
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注記
Includes index
内容説明・目次
内容説明
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.
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. 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
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