Wood, Frank creator Sangster, Alan text xxu London Prentice Hall c2008 11th ed. monographic eng

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xxiii, 762 p.: ill 24cm. Contents: Introduction to double entry bookkeeping: The Accounting equation and the balance sheet -- The Double entry system for assets, liabilities and capital -- Inventory -- The Effect of profit or loss on capital and double entry system for expenses and revenue -- Balancing-off accounts -- The Trial balance -- The Financial statements of sole traders: Income statements: an introduction -- Balance sheets -- Income statements and balance sheets: further considerations -- Accounting concepts and assumptions -- 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 imprest system -- Value added tax -- Columnar day books -- Employees pay -- Computers and accounting -- Computerised accounting systems -- Adjustments for financial statements: Capital expenditure and revenue expenditure -- Bad debts, allowance 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 scenarion questions -- 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 -- Partnership accounts and company accounts: partnership accounts: an introduction -- Goodwill for sole traders and partnerships -- Revaluation of partnership assets -- Partnership dissolution -- An Introduction to the financial statements of limited liability companies -- Purchase of existing partnership and sole traders businesses -- An Introduction to financial analysis: An Introduction to the analysis and interpretation of accounting statements -- An Introduction to management accounting -- Appendix 1: Answers to review questions -- Appendix 2: Answers to multiple choice -- Appendix 3. Frank Wood and Alan Sangster Includes index. Business Accounting HF5635.W84 9780273712121 120920