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Frank Wood's Book-keeping and Accounts

Paperback Engels 2017 9781292129143
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Book Keeping and Accounts 9th Edition

 

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.

 

New to this edition:

·   Fully compliant with International Financial Reporting Standards (IFRS), with current IFRS terminology.

·   Questions and exercises to test your understanding and help with revision.

·   Selected chapters amended and re-structured.

·   Full explanation of HMRC changes in VAT relating to cash discounts.

·   Illustrations and diagrams to help explain key concepts.

·   Updated ‘learning objectives’ and ‘chapter summaries’, to reflect developments in the financial environment

·   Easy to understand to double entry book-keeping using the ‘IN’ and ‘OUT’ approach.

 

With its highly regarded authorship this text is used by lecturers for teaching students undertaking the following qualifications and examinations; Association of Accounting Technicians (AAT), International Association of Book-keepers (IAB), A Level Accounting, Oxford Cambridge and Royal Society of Arts (OCR), and as a general foundation text for personnel employed in the accountancy profession.

 

Accompanying the text is a collection of resources to support both lecturers and students which can be found at  www.pearsoned.co.uk/wood

 

- For instructors : Solution’s manual, and Powerpoint slides

- For students : Opportunities to practise and additional support with our companion website

 

 

Frank Wood is the world’s best-selling author of accounting textbooks.  

 

Sheila Robinson, BA (Hons) CertEd, FMAAT, worked for a firm of chartered accountants before gaining extensive teaching experience at Stockport College of Higher and Further Education, where, as Senior Lecturer she taught on accounting and management courses. Sheila is a well-established author of book-keeping and accountancy books and a former Council Member of the Association of Accounting Technicians.

 

 

Specificaties

ISBN13:9781292129143
Taal:Engels
Bindwijze:Paperback
Aantal pagina's:632

Lezersrecensies

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Inhoudsopgave

PPART 1 INTRODUCTION TO PRINCIPLES OF ACCOUNTING
  1. 1: Introduction to accounting principles
  2. 2: The accounting system
  3. 3: The accounting equation and statement of financial position
  4. 4: The double entry system for assets, liabilities and capital
  5. 5: The double entry system for inventory
  6. 6: The double entry system for expenses and revenues
  7. 7: Balancing off accounts
  8. 8: The trial balance
  9. 9: Capital and revenue expenditures


PART 2 THE FINANCIAL STATEMENTS OF SOLE TRADERS
  1. 10: Introduction to statements of profit or loss
  2. 11: Statements of financial position
  3. 12: Statements of profit or loss and statements of financial position: further considerations
  4. 13: Accounting standards, rules and concepts


PART 3 BOOKS OF ORIGINAL ENTRY
  1. 14: Value added tax (VAT)
  2. 15: Business documentation
  3. 16: Division of the ledger: sales day book and sales ledger including VAT
  4. 17: Purchases day book and purchases returns day book
  5. 19: Analytical day books
  6. 20: Business banking
  7. 21: Cash books
  8. 22: Petty cash and the imprest system
  9. 23: Bank reconciliation statements
  10. 24: The journal
  11. 25: Control accounts


PART 4 ADJUSTMENTS TO FINANCIAL STATEMENTS
  1. 26: Depreciation of non-current assets
  2. 27: Double entry records for depreciation and the disposal of assets
  3. 28: Bad debts and allowances for doubtful debts
  4. 29: Accruals, prepayments and other adjustments for financial statements
  5. 30: Extended trial balance
  6. 31: Inventory valuation
  7. 32: Errors not affecting trial balance agreement
  8. 33: Suspense accounts and errors


PART 5 FINANCIAL STATEMENTS OF OTHER ORGANISATIONS
  1. 34: Single entry and incomplete reocrds
  2. 35: Accounting for non-profit-making organisations
  3. 36: Partnership accounts
  4. 37: Limited company accounts
  5. 38: Manufacturing accounts
  6. 39: Analysis and interpretation of financial statements


PART 6 ASSOCIATED ACCOUNTING TOPICS
  1. 40: Computers and accounting systems
  2. 41: Ethics: getting it right as a professional

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