Frank Wood's business accounting [printed text] / Frank Wood, Author ; Tommy Robinson, Author ; KPMG, Associated Name  . -  2nd Irish Edition . - London : Financial Times Prentice Hall, 1999 . - x, 724 p. : ill (b & w) ; 24 cm.
ISBN : 978-0-273-63153-8
A comprehensive Irish accountancy text for students in further and higher education.

Class number:	657
Abstract:	Business Accounting: Second Irish Edition is the first really comprehensive Irish accountancy text for students in further and higher education. It has been written for Irish students on a first course in financial accounting at foundation level, first degree level (business studies/accountancy/commerce), or the first level of a professional accountancy course. It is written in an Irish context, taking account of the accounting standards extant in Ireland and the relevant provisions of Irish Company Law.
Contents note:	Introduction to Accounting Part I Recording Business Transactions 1: Introduction to Double Entry Accounting. 2. The accounting equation and the balance sheet; 3. The double entry system for assets, liabilities and capital; 4. The asset of stock; 5. The effect of profit or loss on capital: The double entry system for expenses and revenues; 6. Balancing off double entry accounts; 7. The trial balance Part II An Introduction to the Final Accounts of Sole Traders 8. Trading accounts and profit and loss accounts: an introduction; 9. Balance sheets; 10. Trading and profit and loss accounts and balance sheets: further considerations; 11. Accounting concepts Part III Recording Business Transaction 2: Books of Original Entry 12. Books of original entry and ledgers; 13. Two-column cash books; 14. Cash discounts and three-column cash books; 15. The sales journal and the sales ledger; 16. The purchases journal and the purchases ledger; 17. The returns journals; 18. The journal; 19. The analytical petty cash book and the imprest system; 20. Value Added Tax; 21. Employee's Pay; 22. Columnar day books Part IV Adjustments Required Before Preparing Final Accounts 23. Capital and revenue expenditure and receipts; 24. Depreciation of fixed assets I: Nature and calculations; 25. Depreciation of fixed assets II: Double entry records; 26. Bad debts, provisions for bad debts and provisions for discounts on debtors; 27. Adjustments for accrued and prepaid expenses; 28. The valuation of stock; 29. Bank and creditors' reconciliation statements; 30. Control accounts; 31. The correction of errors not affecting trial balance agreement; 32. The correction of errors which affect trial balance agreement Part V Partnership Accounting 33. An Introduction to partnerships and their accounts; 34. Goodwill in partnership accounts; 35. The revaluation of partnership assets; 36. The dissolution of partnerships Part VI Company Accounting 37. Introduction to companies; 38. An introduction to the final accounts of companies; 39. Published company reports and accounts; 40. Introduction to auditing; 41. Accounting for the issue of shares and debentures; 42. Cash flow statements Part VII The Analysis and Interpretation of Financial Information 43. Analysis of financial information I: Introduction to ratio analysis; 44. Analysis of financial information II: Ratio analysis continued; 45. Interpretation of financial information Part VIII The Final Accounts of Other Types of Organiations 46. Final accounts of firms which do not maintain complete accounting records; 47. The final accounts of non-profit organisations; 48. The final accounts of manufacturing firms; 49. Departmental accounts Appendix I: Suggested Solutions to Selected Review Questions; Appendix II: Suggested Solutions to Selected Revision Questions; Glossary; Index.