Frank Wood's Business Accounting, 15th edition

Published by Pearson (June 25, 2021) © 2021

  • Alan Sangster University of Aberdeen
  • Lewis Gordon University of Liverpool
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For undergraduate degrees and professional courses in Accounting or Business.


Prepare for exams and learn essential accounting techniques with this bestselling and straightforwardintroduction to financial accounting

A well-structured, easy-to-read introduction to the subject. Packed full of examples, it is a must-have for students and professionals alike.' Dr Sarah Borthwick, Edinburgh Napier University

Frank Wood's Business Accounting,15th edition is the world's bestselling textbook on bookkeeping and accounting. It is an uncomplicated introduction to what financial accounting is and does, teaching accounting ideas and methods using a straightforward style that is easy to digest whether you are new to accounting or not


Used bygenerations of students and professionals across the globe, this book provides clear explanations of essential principles and concepts you need to have an understanding of in accounting,including the meaning of important terminology, fundamental bookkeeping and accounting techniques, the key financial statements, and the crucial importance of accounting to any business.

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  • Part 1 Introduction to financial accounting
  • The background and the main features of financial accounting
  • Recording transactions
  • Inventory
  • The effect of profit or loss on capital and the double entry system for expenses and revenues
  • Balancing-off accounts
  • The trial balance
  • Multiple-choice questions: Set 1
  • Part 2 The financial statements of sole proprietors
  • Income statements
  • Balance sheets
  • Income statements and balance sheets: further considerations
  • Accounting concepts and the conceptual framework
  • Part 3 Books and transactions
  • Books of original entry and ledgers
  • Cash books
  • The analytical petty cash book and the imprest system
  • Accounting for sales, purchases and returns
  • The journal
  • Value added tax (VAT)
  • Multiple-choice questions: Set 2
  • Part 4 Adjustments to financial statements
  • Maths for accounting
  • Inventory valuation
  • Bad debts, allowances for doubtful debts, and allowances for prompt payment discounts
  • Capital expenditure and revenue expenditure
  • Depreciation
  • Accruals and prepayments
  • Multiple-choice questions: Set 3
  • Part 5 Controls, checks and errors
  • Control accounts
  • Bank reconciliations
  • Errors not affecting the balancing of the trial balance
  • Suspense accounts and errors
  • Single entry and incomplete records
  • Scenario questions
  • Part 6 Further accounting procedures
  • Introduction to the statement of cash flows
  • Receipts and payments accounts and income and expenditure accounts
  • Joint ventures
  • Multiple-choice questions: Set 4
  • Part 7 Accounting for partnerships
  • Partnerships
  • Goodwill for sole proprietors and partnerships
  • Revaluation of partnership assets
  • Partnership dissolution
  • Part 8 Accounting for companies
  • Introduction to accounting for companies
  • The published financial statements of companies
  • The statement of cash flows for companies
  • Part 9 An introduction to financial analysis
  • Accounting ratios
  • Analysis and interpretation of financial statements
  • Part 10 Accounting today
  • Accounting today
  • Multiple-choice questions: Set 5
  • Appendices
  • Answers to review questions
  • Answers to multiple-choice questions
  • Glossary

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