Frank Wood's Business Accounting
Autor Alan Sangster, Lewis Gordonen Limba Engleză Paperback – 15 iul 2021
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Specificații
ISBN-13: 9781292365435
ISBN-10: 1292365439
Pagini: 840
Dimensiuni: 189 x 246 x 31 mm
Greutate: 1.41 kg
Ediția:15 ed
Editura: Pearson Education
ISBN-10: 1292365439
Pagini: 840
Dimensiuni: 189 x 246 x 31 mm
Greutate: 1.41 kg
Ediția:15 ed
Editura: Pearson Education
Notă biografică
Alan Sangster is a Professor of Accounting History at the University of Aberdeen and was previously Professor of Accounting at universities in the UK, Brazil, and Australia.
Lewis Gordon is Senior Lecturer in Accounting at the University of Liverpool, and has extensive experience of teaching financial accounting at undergraduate and professional levels.
Frank Wood was the original author of this text and remains one of the worlds bestselling authors of accounting textbooks.
Cuprins
Contents
Part 1 Introduction to financial accounting
1 The background and the main features of financial accounting
2 Recording transactions
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
Multiple-choice questions: Set 1
Part 2 The financial statements of sole proprietors
7 Income statements
8 Balance sheets
9 Income statements and balance sheets: further considerations
10 Accounting concepts and the conceptual framework
Part 3 Books and transactions
11 Books of original entry and ledgers
12 Cash books
13 The analytical petty cash book and the imprest system
14 Accounting for sales, purchases and returns
15 The journal
16 Value added tax (VAT)
Multiple-choice questions: Set 2
Part 4 Adjustments to financial statements
17 Maths for accounting
18 Inventory valuation
19 Bad debts, allowances for doubtful debts, and allowances for prompt payment discounts
20 Capital expenditure and revenue expenditure
21 Depreciation
22 Accruals and prepayments
Multiple-choice questions: Set 3
Part 5 Controls, checks and errors
23 Control accounts
24 Bank reconciliations
25 Errors not affecting the balancing of the trial balance
26 Suspense accounts and errors
27 Single entry and incomplete records
Scenario questions
Part 6 Further accounting procedures
28 Introduction to the statement of cash flows
29 Receipts and payments accounts and income and expenditure accounts
30 Joint ventures
Multiple-choice questions: Set 4
Part 7 Accounting for partnerships
31 Partnerships
32 Goodwill for sole proprietors and partnerships
33 Revaluation of partnership assets
34 Partnership dissolution
Part 8 Accounting for companies
35 Introduction to accounting for companies
36 The published financial statements of companies
37 The statement of cash flows for companies
Part 9 An introduction to financial analysis
38 Accounting ratios
39 Analysis and interpretation of financial statements
Part 10 Accounting today
40 Accounting today
Multiple-choice questions: Set 5
Appendices
1 Answers to review questions
2 Answers to multiple-choice questions
3 Glossary
Index
Credits