03271cam a22003138i 4500 18602728 OSt 20211104113628.0 150504s2015 enk b 001 0 eng 2015015700 9780273759188 DLC eng DLC rda pcc HF5635.W86 657 23 Wood, Frank Frank Wood's business accounting 1. / Frank Wood, Alan Sangster Frank Wood's business accounting one 12th ed. Pearson: Harlow, England:, 2012. xxvii, 791 p. : ill. ; 25 cm. Includes glossary and index. 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 -- Accounting. Sangster, Alan 7 cbc orignew 1 ecip 20 y-gencatlg lcc BK 7913 15413 0 0 lcc 0 0 WIUC-KL WIUC-KL GEN 2019-11-04 STM 0 HF5635.W86(12e) K/1246/1246/19 2021-11-03 00:00:00 2021-11-03 BK