Business accounting 2 [printed text] / Frank Wood, Author ; Alan Sangster, Author  . -  12th ed. . - Harlow : Financial Times Prentice Hall, 2012 . - xxiii, 825 p. : ill (col) ; 25 cm.
ISBN : 978-0-273-76792-3
This volume completes the financial accounting coverage of syllabuses of the various examining bodies. It has been brought up to date with all the current accounting standards in as much detail as is required at this level.

Class number:	657
Abstract:	Business Accounting is the world's best-selling textbook on bookkeeping and accounting. Now in its twelfth edition, it has become the standard introductory text for accounting students and professionals alike. The book is used on a wide variety of courses in accounting and business, both at secondary and tertiary level and for those studying for professional qualifications. It builds on Business Accounting 1 to cover advanced aspects of financial accounting. The twelfth edition includes greater emphasis on management accounting, company and group accounts and also examines key accounting concepts such as corporate governance.
Contents note:	Part One: Special accounts 1. Accounting for branches; 2. Hire purchase accounts; 3. Contract accounts Part Two: Companies 4. Limited companies: general background; 5. The issue of shares and loan notes; 6. Companies purchasing and redeeming their own shares and loan notes; 7. Limited companies taking over other businesses; 8. Taxation in company financial statements; 9. Provisions, reserves and liabilities; 10. The increase and reduction of the share capital of limited companies; 11. Accounting standards and related documents; 12. The financial statements of limited companies: income statements, related statements and notes; 13. The financial statements of limited companies: statements of financial position; 14. Published financial statements of limited companies: accompanying notes; 15. Statements of cash flows Part Three: Groups 16. Group financial statements: an introduction; 17. Consolidation of financial position: basic mechanics (I); 18. Consolidation of financial position: basic mechanics (II); 19. Intercompany dealings: indebtedness and unrealised profit in inventory; 20. Consolidated financial statements: acquisition of shares in subsidiaries at different dates; 21. Intra-group dividends; 22. Consolidated balance sheets: sundry matters; 23. Consolidation of the financial statements of a group of companies; 24. Consolidated income statements and comprehensive income statements; 25. Business combinations - purcahse method accounting; 26. Standards covering subsidiary and associates and joint ventures Part Four: Financial analysis 27. Accounting ratios; 28. Interpretation of financial statements Part Five: Issues in financial reporting 29. Accounting theory; 30. Current cost accounting; 31. Social accounting; 32. Corporate governance; 33. Public sector accounting; 34. Accounting for management control; Part Six: Costing 35. Elements of costing; 36. Absorption and marginal costing; 37. Job, batch and process costing Part Seven: Budgets 38. Budgeting and budgetary control; 39. Cash budgets; 40. Co-ordination of budgets Part Eight: Standard costing and variance analysis 41. Standard costing; 42. Materials and labour variances; 43. Overhead and sales variances Part Nine: Planning, control and decision making 44. Break-even analysis; 45. Interest, annuities and leasing; 46. Capital expenditure appraisal; 47. The balanced scorecard Part Ten: The emerging business environment of accounting 48. The supply chain and enterprise resource planning systems; 49. E-commerce and accounting; 50. Forensic accounting Appendices 1. Interest tables; 2. Answers to Review Questions; 3. Glossary