Business accounting 1 [printed text] / Frank Wood, Author ; Alan Sangster, Author  . -  9th Edition . - Harlow, Essex : Pearson Education, 2002 . - xix, 683 p. : ill (b & w) ; 25 cm.
ISBN : 978-0-273-65552-7
Business Accounting is the world's best-selling textbook on book-keeping and accounting. It gives clear explanations, in straightforward language, with a wealth of worked examples and a large number of questions and answers.

Class number:

657

Contents note:

Part One: Introduction to double entry bookkeeping 1. The accounting equation and the balance sheet; 2. The Double entry system for assets, liabilities and capital; 3. The asset of stock; 4. The effect of profit or loss on capital and the double entry system for expenses and revenues; 5. Balancing off accounts; 6. The trial balance Part Two: The financial statements of sole traders 7. Trading and profit and loss accounts: an introduction; 8. Balance sheets; Trading and profit and loss accounts and balances sheets: further considerations; 10. Accounting concepts Part Three: Books of original entry 11. Books of original entry and ledgers; 12. The banking system; 13. Cash books; 14. The sales day book and the sales ledger; 15. The purchases day book and purchases ledger; 16. The returns day books; 17. The journal; 18. The analytical petty cash book and the imprest system; 19. Value added tax; 20. Columnar day books; 21. Emplyees' pay; 22. Computers and accounting; 23. Computerised accounting systems Part Four: Adjustments for financial statements 24. Capital expenditure and revenue expenditure; 25. Bad debts, provisions for doubtful debts, and provisions for discount on debtors; 26. Depreciation of fixed assets: nature and calculations; 27. Double entry records for depreciation; 28. Accruals and prepayments and other adjustments for financial statements; 29. The valuation of stock; 30. Bank reconciliation statements; 31. Control accounts; 32.Errors not affecting trial balance agreement; 33. Suspense accounts and errors Part Five Special Accounting Procedures 34. Introduction to accounting ratios; 35. Single entry and incomplete records; 36. Receipts and payments accounts and income and expenditure accounts; 37. Manufacturing accounts; 38. Departmental accounts; 39. Cash flow statements; 40. Joint venture accounts Part Six Partnership Accounts and Company Accounts 41. Partnership accounts: an introduction; 42. Goodwill for sole traders and partnerships; 43. Revaluation of partnership assets; 44. Partnership dissolution; 45. An introduction to the financial statements of limited liability companies; 46. Purchase of existing partnership and sole traders' businesses Part Seven An Introduction to Financial Analysis 47. An introduction to the analysis and interpretation of accounting statements Part Eight An Introduction to Management Accounting 48. An introduction to management accounting Appendices 1. Answers to review questions; 2. Answers to multiple-choice questions; Glossary; Index.