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Book Cover
E-book
Author Wood, Frank

Title Book-keeping and Accounts
Edition 9th ed
Published Harlow, United Kingdom : Pearson Education Limited, 2017

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Description 1 online resource (632 pages)
Contents Front Cover -- Title Page -- Copyright Page -- Contetns -- Preface to the ninth edition -- Acknowledgements -- Part 1 Introduction to principles of accounting -- 1 Introduction to accounting principles -- 2 The accounting system -- 3 The accounting equation and statement of financial position -- 4 The double entry system for assets, liabilities and capital -- 5 The double entry system for inventory -- 6 The double entry system for expenses and revenues -- 7 Balancing off accounts -- 8 The trial balance -- 9 Capital and revenue expenditures -- Part 2 The financial statements of sole traders
10 Introduction to statements of profit or loss -- 11 Statements of financial position -- 12 Statements of profit or loss and statements of financial position: further onsiderations -- 13 Accounting standards, rules and concepts -- Part 3 Books of original entry -- 14 Value added tax (VAT) -- 15 Business documentation -- 16 Division of the ledger: sales day book and sales ledger including VAT -- 17 Purchases day book and purchases ledger including VAT -- 18 Sales returns day book and purchases returns day book -- 19 Analytical day books -- 20 Business banking -- 21 Cash books
22 Petty cash and the imprest system -- 23 Bank reconciliation statements -- 24 The journal -- 25 Control accounts -- Part 4 Adjustments for financial statements -- 26 Depreciation of non-current assets -- 27 Double entry records for depreciation and the disposal of assets -- 28 Bad debts and allowances for doubtful debts -- 29 Accruals, prepayments and other adjustments for financial statements -- 30 Extended trial balance -- 31 Inventory valuation -- 32 Errors not affecting trial balance agreement -- 33 Suspense accounts and errors -- Part 5 Financial statements of other organisations
34 Single entry and incomplete records -- 35 Accounting for non-profit-making organisations -- 36 Partnership accounts -- 37 Limited company accounts -- 38 Manufacturing accounts -- 39 Analysis and interpretation of financial statements -- Part 6 Associated accounting topics -- 40 Computers and accounting systems -- 41 Ethics: getting it right as a professional -- Appendices -- A Glossary of accounting terms -- B Model layouts for financial statements and worksheets -- C Multiple-choice questions -- D Answers to multiple-choice questions in Appendix C -- E Answers to exercises -- Index
Summary Now going into its 9th edition, the successful textbook Book-keeping and Accounts is a vital guide for students undertaking studies of book-keeping and accounting for the first time. Through its gradual introduction of topics, explanation of technical terminology in a clear, easy to understand way, this text provides an accessible and reliable guide for any student in their undergraduate career
Notes Print version record
Form Electronic book
Author Robinson, Sheila
ISBN 9781292129198
1292129190