This textbook is suitable for anyone who wants to obtain a good grounding in financial accounting, for whatever purpose. It is ideal for students who are starting to study the subject for A level, Scottish Higher Grade, or General Certificate of Secondary Education examinations, and for those embarking on their studies with the Open University Certificate in Accounting, Association of Accounting Technicians, the Institute of Secretaries and Administrators, or any of the six UK and Irish Chartered Accountancy bodies. The financial accounting requirements for National Vocational Qualifications are also fully covered.
CONTENTS
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 off accounts
6 The trial balance
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
11 Books of original entry and ledgers
12 The banking system in the UK
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
24 Capital expenditure and revenue expenditure
25 Bad debts, provisions for doubtful debts, and 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 Scenario questions
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
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
47 An introduction to the analysis and interpretation of accounting statements
48 An introduction to management accounting
Páginas : 793
Peso : 9mb.
Formato : PDF.
Edición : Tenth
Año de Publicación :2005
ISBN : 0 273 68149 4
Editorial : Prentice Hall
Autor: Frank Wood's
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