03912cam a22003738i 4500 18817395 OSt 20210414114602.0 151014s2015 nyu b 001 0 eng 2015021299 9781292085050 (print) 9781292085104 (PDF) 9781292085074 (eText) 9781292085081 (ePub) DLC eng DLC rda pcc HF5635.W8633 657 23 Sangster, Alan. Frank Wood's business accounting 2. / Alan Sangster. Frank Wood's business accounting two Business accounting 2 Business accounting two Thirteenth Edition. New York : Pearson, 2016. 1511 xxii, 856p. : ill. ; 25 cm. Includes bibliographical references and index. Contents: Part 1: Special accounts: 1. Accounting for branches -- 2. Purchases by instalments -- 3. Contract accounts -- Part 2: Companies: 4. Limited companies: general background -- 5. The issue of shares and loans notes -- 6. Companies purchasing and redeeming their own shares and loans notes -- 7. Limited companies taking over other businesses -- 8. Taxation in companies company financial statements -- 9. Provisions, reserves and liabilities -- 10. The increases and reduction of the share capital of limited companies -- 11. Accounting standards, related documents and accounting ethics --12. The financial statements of of limited companies: statements of profit of loss, related statements and notes -- 13. The financial statement of limited companies: statement of financial position -- 14. Published financial statements of limited companies: accompanying notes -- 15. Statements of cash flows -- Part 3: Groups: 16. Group financial statements: an introduction -- 17. Consolidation of statements of financial position: basic mechanics (1) -- 18. Consolidation of statements of financial position: basic mechanics (2) -- 19. Inter company dealings: indebtedness and unrealized profit in inventory -- 20. Consolidated financial statements: acquisition of shares in subsidiaries at different dates -- 21. Intra-group dividends -- 22. Consolidated statements of financial position: sundry matters -- 23. Consolidation of the financial statements of a group of companies -- 24. Consolidated statements of profit or loss and statements of comprehensive income -- 25. Business combinations: purchase method accounting -- 26. Standards covering subsidiaries, associates and joint arrangements -- Part 4: Financial calculations and analysis: 27. Interest, annuities and leasing -- 28. Accounting ratios -- 29. Interpretation of financial information -- Part 5: Issues in financial reporting: 30. Theories of accounting-related choice -- 31.Theories of accounting practice -- 32. Current cost accounting -- 33. Social and environmental reporting and integrated reporting -- 34. Corporate governance -- 35. Public sector accounting -- 36. Accounting for management control -- Part 6: The emerging business environment of accounting: 37. The supply chain and enterprise resource planning systems -- 38. E-commerce and accounting -- 39. Forensic accounting -- Part 7: Costing: 40. Elements of costing -- 41. Absorption and marginal costing -- 42. Job, batch and process costing -- Part 8: Budgets: 43. Budgeting and budgetary control -- 44. Cash budgets -- 45. Co-ordination of budgets -- Part 9: 46. Standard costing -- 47. Materials and labour variances -- 48. Overhead and sales variances -- Part 10: Planning, control and decision-making: 49. Breakeven analysis -- 50. Capital expenditure appraisal -- 51. The balanced scorecard. Accounting. 7 cbc orignew 1 ecip 20 y-gencatlg lcc BK 6610 14110 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2018-07-27 0 HF5635.W8633 8209/027/18 2018-07-27 00:00:00 1 2018-07-27 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2018-07-27 0 HF5635.W86331 8210/028/18 2018-07-30 00:00:00 2 2018-07-27 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2018-07-27 0 HF5635.W86332 8211/029/18 2018-07-30 00:00:00 3 2018-07-27 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2018-07-27 0 HF5635.W86333 8212/030/18 2018-07-30 00:00:00 4 2018-07-27 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2018-07-27 0 HF5635.W86334 8213/031/18 2018-07-30 00:00:00 5 2018-07-27 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 GEN 2019-11-01 0 HF5635.W86(13e) K/1174/1174/19 2021-08-10 00:00:00 1 2021-08-10 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 GEN 2019-11-01 0 HF5635.W861(13e) K/1175/1175/19 2021-08-10 00:00:00 2 2021-08-10 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 GEN 2019-11-01 HF5635.W862(13e) K/1176/1176/19 2021-08-10 00:00:00 3 2021-08-10 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 GEN 2019-11-01 0 HF5635.W863(13e) K/1177/1177/19 2021-08-10 00:00:00 4 2021-08-10 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 GEN 2019-11-01 0 HF5635.W864(13e) K/1178/1178/19 2021-08-10 00:00:00 5 2021-08-10 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2022-01-31 HF5635.W86335(13e) 8827/278/20 2022-01-31 00:00:00 6 2022-01-31 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2022-01-31 HF5635.W86336 8828/279/20 2022-01-31 00:00:00 7 2022-01-31 BK