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Frank Wood's business accounting UK GAAP

Author: Frank Wood; Alan Sangster
Publisher: Harlow, England ; New York : FT Prentice Hall, 2008.
Edition/Format:   Print book : English : 1st edView all editions and formats

The subjects covered in this book include the accounting equation and the balance sheet, trading and profit and loss accounts, the analytical petty cash book and the imprest system, suspense accounts  Read more...


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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Frank Wood; Alan Sangster
ISBN: 9780273718765 0273718762
OCLC Number: 226291973
Notes: Includes index.
Description: xxv, 766 pages : illustrations ; 25 cm
Contents: Notes for Teachers and LecturersNotes for StudentsPART ONE: INTRODUCTION TO DOUBLE ENTRY BOOKKEEPING1. The accounting equation and the balance sheet2. The double entry system for assets, liabilities and capital 3. Stock4. The effect of profit or loss on capital and the double entry system for expenses and revenues5. Balancing of accounts6. The trial balancePART TWO: THE FINANCIAL STATEMENTS OF SOLE TRADERS7. Trading and profit and loss accounts: an introduction8. Balance Sheets9. Trading and profit and loss accounts and balance sheets: further considerations10. Accounting Concepts PART THREE: BOOKS OF ORIGINAL ENTRY11. Books of original entry and ledgers12. The banking system13. Cash books14. Day books15. The journal16. The analytical petty cash book and the imprest system17. Value added tax18. Columnar day books19. Employees' pay20. Computers and accounting 21. Computerised accounting systems PART FOUR: ADJUSTMENTS FOR FINANCIAL STATEMENTS22. Capital and revenue expenditure23. Bad debts, provisions for doubtful debts, provisions for discounts on debtors24. Depreciation of fixed assets: nature and calculations 25. Double entry records for depreciation 26. Accruals and prepayments and other adjustments for financial statements27. The valuation of stock 28. Bank reconciliation statements29. Control accounts30. Errors not affecting the balancing of the trial balance agreement31. Suspense accounts and errorsPART FIVE: SPECIAL ACCOUNTING PROCEDURES32. Introduction to accounting ratios33. Single entry and incomplete records34. Receipts and payments accounts and income and expenditure accounts35. Manufacturing accounts36. Departmental accounts37. Cash flow statements38. Joint venture accountsPART SIX: PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS39. Partnership accounts: an introduction 40. Goodwill for sole traders and partnerships 41. Revaluation of partnership assets42. Partnership dissolution 43. An introduction to the financial statements of limited liability companies44. Purchase of existing partnership and sole traders' businessesPART SEVEN: AN INTRODUCTION TO FINANCIAL ANALYSIS45. An introduction to the analysis and interpretation of accounting statements PART EIGHT: OTHER ITEMS46. International GAAP47. An introduction to management accounting APPENDICES1. Answers to review questions2. Answers to multiple-choice3. GlossaryIndex
Other Titles: Business accounting UK GAAP
Responsibility: Frank Wood and Alan Sangster.
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