TY  - BOOK
AU  - Wood,Frank
AU  - Sangster,Alan
ED  - Business Accounting
TI  - Frank Wood's business accounting UK GAAP
SN  - 9788131729144
U1  - 657 WOO 22
PY  - 2008///
CY  - Harlow
PB  - Financial Times Prentice Hall
KW  - Frank Wood
KW  - Business Accounting
KW  - Accounting
KW  - Standards
KW  - Great Britain
KW  - fast
KW  - Accounting - Business Accounting
N1  - Includes bibliographical reference and Index; Includes bibliographical references and index; Notes for Teachers and Lecturers Notes for Students 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. Stock 4. The effect of profit or loss on capital and the double entry system for expenses and revenues 5. Balancing of 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 9. Trading and profit and loss accounts and balance 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. Day books 15. The journal 16. The analytical petty cash book and the imprest system 17. Value added tax 18. Columnar day books 19. Employees' pay 20. Computers and accounting 21. Computerised accounting systems PART FOUR: ADJUSTMENTS FOR FINANCIAL STATEMENTS 22. Capital and revenue expenditure 23. Bad debts, provisions for doubtful debts, provisions for discounts on debtors 24. Depreciation of fixed assets: nature and calculations 25. Double entry records for depreciation 26. Accruals and prepayments and other adjustments for financial statements 27. The valuation of stock 28. Bank reconciliation statements 29. Control accounts 30. Errors not affecting the balancing of the trial balance agreement 31. Suspense accounts and errors PART FIVE: SPECIAL ACCOUNTING PROCEDURES 32. Introduction to accounting ratios 33. Single entry and incomplete records 34. Receipts and payments accounts and income and expenditure accounts 35. Manufacturing accounts 36. Departmental accounts 37. Cash flow statements 38. Joint venture accounts PART SIX: PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS 39. Partnership accounts: an introduction 40. Goodwill for sole traders and partnerships 41. Revaluation of partnership assets 42. Partnership dissolution 43. An introduction to the financial statements of limited liability companies 44. Purchase of existing partnership and sole traders' businesses PART SEVEN: AN INTRODUCTION TO FINANCIAL ANALYSIS 45. An introduction to the analysis and interpretation of accounting statements PART EIGHT: OTHER ITEMS 46. International GAAP 47. An introduction to management accounting APPENDICES 1. Answers to review questions 2. Answers to multiple-choice 3. GlossaryIndex
N2  - Frank Wood's Business Accounting volumes are the world's best-selling textbooks on bookkeeping and accounting. Now, for the first time, the authors have produced a textbook specifically for users of UK GAAP practice and terminology. This is the leading introductory text for accounting students and professionals alike
ER  -