Frank Wood's business accounting 1. / (Record no. 7913)

MARC details
000 -LEADER
fixed length control field 03271cam a22003138i 4500
001 - CONTROL NUMBER
control field 18602728
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20211104113628.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 150504s2015 enk b 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2015015700
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780273759188
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Language of cataloging eng
Transcribing agency DLC
Description conventions rda
042 ## - AUTHENTICATION CODE
Authentication code pcc
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5635.W86
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657
Edition number 23
100 ## - MAIN ENTRY--PERSONAL NAME
Fuller form of name Wood, Frank
245 10 - TITLE STATEMENT
Title Frank Wood's business accounting 1. /
Statement of responsibility, etc. Frank Wood, Alan Sangster
246 3# - VARYING FORM OF TITLE
Title proper/short title Frank Wood's business accounting one
250 ## - EDITION STATEMENT
Edition statement 12th ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Pearson:
Name of publisher, distributor, etc. Harlow, England:,
Date of publication, distribution, etc. 2012.
300 ## - PHYSICAL DESCRIPTION
Extent xxvii, 791 p. :
Other physical details ill. ;
Dimensions 25 cm.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes glossary and index.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Contents: 1. Introduction to double entry bookkeeping: The accounting equation and the statement of financial position -- The double entry system for assets, liabilities and capital -- Inventory -- The effect of profit or loss on capital and the double entry of system for expenses and revenues -- Balancing-off accounts -- The trial balance -- 2. The financial statement of sole traders: Income statements: an introduction -- Statements of financial position -- Income statements and statements of financial position: further considerations -- Accounting concepts and assumptions -- 3. Books of original entry: Books of original entry and ledgers -- The banking system in the UK -- Cash books -- Sales day book and sales ledger -- Purchases day book and purchases ledger -- Returns day books -- The journal -- The analytical petty cash book and the imprest system -- Value added tax -- Columnar day books -- Employees' pay -- Computers and accounting -- Computerised accounting systems -- 4. Adjustments for financial statements: Capital expenditure and revenue expenditure -- Bad debts, allowances for doubtful debts, and provisions for discounts on accounts receivable -- Depreciation of non-current assets: nature and calculations -- Double entry records for depreciation -- Accruals and prepayments and other adjustments for financial statements -- The valuation of inventory -- Bank reconciliation statements -- Control accounts -- Errors not affecting the balancing of the trial balance -- Suspense accounts and errors -- 5. Special accounting procedures: Introduction to accounting ratios -- Single entry and incomplete records -- Receipts and payments accounts and income and expenditure accounts -- Manufacturing accounts -- Departmental accounts -- Statements of cash flows -- Joint venture accounts -- 6. Partnership accounts and company accounts: Partnership accounts: an introduction -- Goodwill for sole proprietors and partnerships -- Revaluation of partnership assets -- Partnership dissolution -- An introduction to the financial statements of limited liability companies -- Purchase of existing partnership and sole proprietor businesses -- 7. An introduction to financial analysis: An introduction to the analysis and interpretation of accounting statements -- 8. An introduction to management accounting: An introduction to management accounting --
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Accounting.
700 ## - ADDED ENTRY--PERSONAL NAME
Fuller form of name Sangster, Alan
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN)
a 7
b cbc
c orignew
d 1
e ecip
f 20
g y-gencatlg
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Source of acquisition Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Library of Congress Classification     WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY General Stacks 04/11/2019 STM   HF5635.W86(12e) K/1246/1246/19 03/11/2021 03/11/2021 Books

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