Wood, Frank creator Sangster, Alan. text bibliography enk 2015 Thirteenth edition. monographic eng

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xxiv, 804 p. Contents: 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 -- Alan Sangster Includes bibliographical references and index. Accounting HF5635.W86(11e) 657 9781292084664 (print) 2015015700 DLC 150504 20211122142733.0 18602728 eng