ISBN-10:
0273637428
ISBN-13:
9780273637424
Pub. Date:
05/28/1999
Publisher:
Financial Times/Prentice Hall Books
Frank Wood's Business Accounting I / Edition 8

Frank Wood's Business Accounting I / Edition 8

by Frank Wood, Alan Sangster

Paperback

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Product Details

ISBN-13: 9780273637424
Publisher: Financial Times/Prentice Hall Books
Publication date: 05/28/1999
Pages: 656
Product dimensions: 7.44(w) x 9.69(h) x (d)

Table of Contents

Preface to the eighth edition vii
Part 1 INTRODUCTION TO DOUBLE ENTRY
The accounting equation and the balance sheet
3(12)
The double entry system for assets, liabilities and capital
15(10)
The asset of stock
25(10)
The effect of profit or loss on capital and the double entry system for expenses and revenues
35(9)
Balancing off accounts
44(8)
The trial balance
52(7)
Part 2 THE FINAL ACCOUNTS OF SOLE TRADERS
Trading and profit and loss accounts: an introduction
59(10)
Balance sheets
69(6)
Trading and profit and loss accounts and balance sheets: further considerations
75(11)
Accounting concepts
86(11)
Part 3 BOOKS OF ORIGINAL ENTRY
Books of Original entry and ledgers
97(5)
The banking system
102(7)
Cash books
109(14)
The sales journal and the sales ledger
123(8)
The purchases journal and the purchases ledger
131(5)
The returns journals
136(11)
The journal
147(11)
The analytical petty cash book and the imprest system
158(7)
Value added tax
165(16)
Columnar day books
181(6)
Employees' pay
187(6)
Computers and accounting
193(12)
Part 4 ADJUSTMENTS BEFORE FINAL ACCOUNTS
Capital and revenue expenditure
205(6)
Bad debts, provisions for doubtful debts, provisions for discounts on debtors
211(13)
Depreciation of fixed assets: nature and calculations
224(9)
Double entry records for depreciation
233(14)
Other adjustments for final accounts
247(19)
The valuation of stock
266(13)
Bank reconciliation statements
279(10)
Control accounts
289(12)
Errors not affecting trial balance agreement
301(8)
Suspense accounts and errors
309(14)
Part 5 SPECIAL ACCOUNTING PROCEDURES
Introduction to accounting ratios
323(9)
Single entry and incomplete records
332(19)
Receipts and payments accounts and income and expenditure accounts
351(14)
Manufacturing accounts
365(20)
Departmental accounts
385(8)
Cash flow statements
393(14)
Joint Venture accounts
407(5)
Bills of exchange
412(10)
Consignment accounts
422(11)
Part 6 PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS
Partnership accounts: an introduction
433(16)
Goodwill for sole traders and partnerships
449(14)
Revaluation of partnership assets
463(6)
Partnership dissolution
469(21)
An introduction to the final accounts of limited liability companies
490(28)
Purchase of existing partnership and sole traders' businesses
518(13)
Part 7 AN INTRODUCTION TO FINANCIAL ANALYSIS
An introduction to the analysis and interpretation of accounting statements
531(116)
APPENDICES
I Review questions: the best approach
560(3)
II Examination techniques
563(7)
III Multiple-choice questions
570(14)
IV Answers to review questions
584(61)
V Answers to multiple-choice questions
645(2)
Index 647

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