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Frank Wood's book-keeping and accounts

Author: Frank Wood; Sheila I Robinson
Publisher: Harlow, England : Prentice Hall/Financial Times, 2009.
Edition/Format:   Print book : English : 7th edView all editions and formats
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Document Type: Book
All Authors / Contributors: Frank Wood; Sheila I Robinson
ISBN: 9780273718055 0273718053
OCLC Number: 968516328
Description: x, 625 pages : illustrations ; 25 cm
Contents: PART 1 Introduction to Accounting Principles Chapters Title1. Introduction to accounting2. The accounting cycle3. The accounting equation and the balance sheet4. The double entry system for assets, liabilities and capital5. The double entry system for the asset of stock6. The double entry system for expenses and revenues7. Balancing off accounts8. The trial balance9. Capital and revenue expenditure PART 2 The financial statements of a sole trader 10. Trading and profit and loss accounts: an introduction11. The balance sheet12. Financial statements: further considerations13. Accounting concepts PART 3 Books of original entry 14. Business documentation15. Division of the ledger  Sales day book and sales ledger16. Purchases day book and purchases ledger17. Sales returns day book and purchases returns day book18. Value added tax19. Sales and purchases day books and ledgers with VAT20. The banking system21. Cash books22. Petty cash and the imprest system23. The journal24. Control accounts25. Bank reconciliation statements PART 4 Adjustments to financial statements 26. Methods of depreciation27. Double entry records for depreciation and the disposal of assets28. Bad debts and provision for doubtful de29. Other adjustments for financial statements30. Extended trial balance31. Stock valuation32. Errors and their effect on accounting records33. Suspense accounts and errors PART 5 Financial statements of other organisations 34. Single entry and incomplete records35. Club and society accounts36. Partnership accounts37. Limited company accounts38. Manufacturing accounts39. Analysis and interpretation of accounts PART 6 Other considerations 40. Computers and accounting systems41. Professional ethics Appendices A Glossary of accounting terms B Model layouts for financial statements and worksheets C Multi-choice questions D Answers to multi-choice questions E Answers to exercises
Other Titles: Book-keeping and accounts
Responsibility: Frank Wood and Sheila Robinson.

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