Frank Wood's business accounting

著者

• Wood, Frank
• Sangster, Alan

書誌事項

Frank Wood's business accounting

Frank Wood and Alan Sangster

Pearson education, 2012

12th ed

• 1

タイトル別名

Business accounting

注記

Includes index

内容説明・目次

内容説明

The world's best-selling textbook on book-keeping and accounting, Business Accounting Volume 1 continues to provide an indispensible introduction for students and professionals across the globe. It is renowned for clarity, with easy-to-understand language and a plethora of examples to aid your understanding. The 12th edition is updated to be fully compliant with International Financial Reporting Standards (IFRS). Other updates include new coverage of professional ethics, disaster recovery, and over 70 new examples to test your understanding. 'A benchmark for all accounting books.' Sarah Knight, former Finance Courses Coordinator, Huntingdonshire Regional College 'The writing style of the book is ''spot-on'' and just the right tone - well done! I consider all chapters to be at the appropriate level, very practical and structured in manageable ''bite-sized'' chunks.' Alison Fox, Lecturer, University of Dundee This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your students understanding. MyAccountingLab provides a personalised approach, with instant feedback and numerous additional resources to support their learning. For students * A personalised study plan * Worked solutions showing them how to solve difficult problems * An eText for quick reference * Case studies to help them apply what they've learned * Audio animations and videos Use the power of MyAccountingLab to accelerate your students learning.

目次

Notes for Teachers and Lecturers Notes for Students PART ONE: INTRODUCTION TO DOUBLE ENTRY BOOKKEEPING 1. The accounting equation and the statement of financial position 2. The double entry system for assets, liabilities and capital 3. Inventory 4. The effect of profit or loss on capital and the double entry system for expenses and revenues 5. Balancing-off accounts 6. The trial balance PART TWO: THE FINANCIAL STATEMENTS OF SOLE TRADERS 7. Income statements: an introduction 8. Statements of financial position 9. Income statements and statements of financial position: further considerations 10. Accounting concepts and assumptions PART THREE: BOOKS OF ORIGINAL ENTRY 11. Books of original entry and ledgers 12. The banking system in the UK 13. Cash books 14. Sales day book and sales ledger 15. Purchases day book and purchases ledger 16. 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 expenditure and revenue expenditure 25. Bad debts, allowances for doubtful debts, and provisions for discounts 26. Depreciation of non-current assets: nature and calculations 27. Double entry records for depreciation 28. Accruals and prepayments and other adjustments for financial statements 29. The valuation of inventory 30. Bank reconciliation statements 31. Control accounts 32. Errors not affecting the balancing of the trial balance 33. Suspense accounts and errors Scenario questions 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. Statements of cash flows 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 8: AN INTRODUCTION TO MANAGEMENT ACCOUNTING 48. An introduction to management accounting APPENDICES 1. Answers to review questions 2. Answers to multiple-choice questions 3. Glossary Index

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詳細情報

• NII書誌ID(NCID): BB14871467
• ISBN:
  • 9780273759188
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Harlow
• ページ数/冊数: xxvii, 781 p.
• 大きさ: 25 cm
• 分類:
  • LCC : HF5635
  • DC22 : 657
• 件名:
  • LCSH : Accounting