FRANK WOOD'S BUSINESS ACCOUNTING VOLUME I WOOD F., SANGSTER A. Księgarnia

Business Accounting Volume 1 is the world's best-selling textbook on bookkeeping and accounting. Now in its eleventh edition, it has become the standard introductory text for accounting students and professionals alike.

Business Accounting Volume 1 is used on a wide variety of courses in accounting and business, both at secondary and tertiary level and for those studying for professional qualifications.

Table of Contents

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. The asset of 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. The sales day book and the sales ledger
15. The purchases day book and the 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. Employees' pay
22. Computers and accounting
23. Computerised accounting systems

PART FOUR: ADJUSTMENTS FOR FINANCIAL STATEMENTS
24. Capital and revenue expenditure
25. Bad debts, provisions for doubtful debts, provisions for discounts 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

Glossary
Index

792 pages, Paperback

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.