03331cam a22003498i 450000100090000000300040000900500170001300800410003001000170007102000260008802000240011402000260013802000250016404000230018904200080021205000200022008200120024010000170025224500570026924600410032625000240036726300090039126400630040030000170046333600210048033700250050133800230052650400510054950523450060065000160294570000200296118602728OSt20211122142733.0150504s2015    enk      b    001 0 eng    a  2015015700  a9781292084664 (print)  z9781292084718 (PDF)  z9781292084725 (eText)  z9781292084701 (ePub)  aDLCbengcDLCerda  apcc00aHF5635.W86(11e)00a6572231 aWood, Frank,10aFrank Wood's business accounting 1. /cAlan Sangster3 aFrank Wood's business accounting one  aThirteenth edition.  a1507 1aHarlow, United Kingdom:bPearson Education Limited,c2015.  axxiv, 804 p.  atext2rdacontent  aunmediated2rdamedia  avolume2rdacarrier  aIncludes bibliographical references and index.  aContents: 1. Introduction to financial accounting: The background and the main features of financial accounting -- Recording transactions -- Inventory -- The effect of profit or loss on capital and the double entry system for expenses and revenues -- Balancing-off accounts -- The trial balance -- 2. The financial statements of sole proprietors: Statement of profit or loss: an introduction -- Statements of financial position -- Statements of profit or loss and statements of financial position; further considerations --Accounting concepts and assumptions -- 3. Books of original entry and ledgers -- The banking system in the UK -- Cash books -- Accounting for sales -- Accounting for purchases -- Accounting for returns -- The journal -- The analytical petty cash and the imprest system -- Value added tax columnar day books payroll accounting -- 4. Computerised accounting: Information technology and accounting -- Computerised information systems --5. Adjustments for financial statements: Capital expenditure and revenue expenditure -- Bad dept, allowances for doubtful debts, and provision 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 -- Controls accounts -- Errors not affecting the balancing of the trial balance suspense accounts and errors -- 6. Special accounting procedures: Introduction to accounting ratios -- Single entry and incomplete records -- Receipt and payments accounts and income and expenditure accounts -- Manufacturing accounts -- Departmental accounts -- Statement of cash flows -- Joints venture accounts -- 7. 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 -- 8. An introduction to financial analysis: An introduction to the analysis and interpretation of accounting statements -- 9. Introduction to management accounting: An introduction to management accounting --             0aAccounting.1 aSangster, Alan.