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  <titleInfo>
    <title>Frank Wood's business accounting basics</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Business accounting basics</title>
  </titleInfo>
  <name type="personal">
    <namePart>Wood, Frank</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Horner, David</namePart>
    <namePart type="date">1970-</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">enk</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Harlow, England</placeTerm>
    </place>
    <publisher>Prentice Hall</publisher>
    <dateIssued>2010</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xiii, 311 p. : col. ill. ; 25 cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Introduction -- Double-entry bookkeeping -- Financial statements -- Day books ledgers -- Value added tax -- Capital and revenue expenditure -- Accounting concepts and standards -- Adjustments to the financial statements -- Bad debts and provision for doubtful debts -- Depreciation of non-current assets -- Errors and suspense accounts -- Control accounts -- Bank reconciliation statements -- Manufacturing accounts -- Limited companies --</tableOfContents>
  <note type="statement of responsibility">Frank Wood and David Horner.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5636.W85</classification>
  <classification authority="ddc" edition="22">657</classification>
  <identifier type="isbn">9780273725008 (pbk.)</identifier>
  <identifier type="isbn">0273725009 (pbk.)</identifier>
  <identifier type="lccn">2010013482</identifier>
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    <recordCreationDate encoding="marc">100408</recordCreationDate>
    <recordChangeDate encoding="iso8601">20211104101844.0</recordChangeDate>
    <recordIdentifier source="OSt">16177195</recordIdentifier>
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