Sangster, A: Frank Wood's Business Accounting 1
(Sprache: Englisch)
Every year, thousands of students rely on Frank Wood's best-selling books to help them pass their accountancy exams.
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Every year, thousands of students rely on Frank Wood's best-selling books to help them pass their accountancy exams.
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Notes for Teachers and Lecturers Notes for Students PART ONE: Introduction to Double Entry Bookkeeping 1. The accounting equation and the statement of financial position 2. The double entry system for assets, liabilities and capital 3. Inventory 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 Statments of Sole Traders 7. Income statements: an introduction 8. Statements of financial position 9. Income statements and statements of financial position: further considerations 10. Accounting concepts and assumptions PART THREE: Books of Original Entry 11. Books of original entry and ledgers 12. The banking system in the UK 13. Cash books 14. Sales day book and sales ledger 15. Purchases day book and purchases ledger 16. 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. Employees' pay 22. Computers and accounting 23. Computerised accounting systems PART FOUR: Adjustments for Financial Statements 24. Capital expenditure and revenue expenditure 25. Bad debts, allowances for doubtful debts, and provisions for discounts 26. Depreciation of non-current assets: nature and calculations 27. Double entry records for depreciation 28. Accruals and prepayments and other adjustments for financial statements 29. The valuation of inventory 30. Bank reconciliation statements 31. Control accounts 32. Errors not affecting the balancing of the trial balance 33. Suspense accounts and errors Scenario questions 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. Statements of cash flows 40. Joint venture accounts PART SIX: Partnership accounts and company accounts 41. Partnership accounts: an
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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 3. Glossary Index
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Bibliographische Angaben
- Autoren: Alan Sangster , Frank Wood
- 2011, 12th Revised edition, XXVII, 781 Seiten, Maße: 18,7 x 24,6 cm, Kartoniert (TB), Englisch
- Verlag: Financial Times Prent.
- ISBN-10: 0273759280
- ISBN-13: 9780273759287
Sprache:
Englisch
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