Frank Wood's Book-keeping and Accounts
Paperback Engels 2017 9781292129143Samenvatting
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
Lezersrecensies
Inhoudsopgave
- 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 considerations
- 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 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 TO 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 reocrds
- 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
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