Table of contents for Frank Wood's business accounting 1 / Frank Wood and Alan Sangster.

Bibliographic record and links to related information available from the Library of Congress catalog.

Note: Contents data are machine generated based on pre-publication provided by the publisher. Contents may have variations from the printed book or be incomplete or contain other coding.


Counter
Contents
Notes for teachers and lecturers	xiii
Notes for students	xv
 Introduction to double entry bookkeeping
 1	The accounting equation and the balance sheet	3
 2	The double entry system for assets, liabilities and capital	18
 3	Inventory	28
 4	The effect of profit or loss on capital and the double entry system for expenses and revenues	39
 5	Balancing-off accounts	50
 6	The trial balance	59
 The financial statements of sole traders
 7	Income statements: an introduction	73
 8	Balance sheets	85
 9	Income statements and balance sheets: further considerations	93
10	Accounting concepts and assumptions	106
 Books of original entry
11	Books of original entry and ledgers	121
12	The banking system in the UK	127
13	Cash books	138
14	Sales day book and sales ledger	155
15	Purchases day book and purchases ledger	164
16	Returns day books	170
17	The journal	182
18	The analytical petty cash book and the imprest system	193
19	Value added tax	202
20	Columnar day books	220
21	Employees' pay	228
22	Computers and accounting	236
23	Computerised accounting systems	246
 Adjustments for financial statements
24	Capital expenditure and revenue expenditure	261
25	Bad debts, allowance for doubtful debts, and provisions for discounts on accounts receivable	271
26	Depreciation of non-current assets: nature and calculations	286
27	Double entry records for depreciation	299
28	Accruals and prepayments and other adjustments for financial statements	321
29	The valuation of inventory	342
30	Bank reconciliation statements	357
31	Control accounts	370
32	Errors not affecting the balancing of the trial balance	384
33	Suspense accounts and errors	392
	Scenario questions	410
 Special accounting procedures
34	Introduction to accounting ratios	417
35	Single entry and incomplete records	429
36	Receipts and payments accounts and income and expenditure accounts	449
37	Manufacturing accounts	463
38	Departmental accounts	482
39	Statements of cash flows	490
40	Joint venture accounts	505
 Partnership accounts and company accounts
41	Partnership accounts: an introduction	515
42	Goodwill for sole traders and partnerships	533
43	Revaluation of partnership assets	548
44	Partnership dissolution	556
45	An introduction to the financial statements of limited liability companies	576
46	Purchase of existing partnership and sole traders' businesses	608
 An introduction to financial analysis
47	An introduction to the analysis and interpretation of accounting statements	623
 An introduction to management accounting
48	An introduction to management accounting	657
 Appendices
1 Answers to review questions	667
2 Answers to multiple choice questions	739
3 Glossary	740
Index	751

Library of Congress Subject Headings for this publication:

Accounting.