Frank Wood's Book-keeping and Accounts, 9th edition

Published by Pearson (20 December 2017) © 2018

  • Frank Wood
  • Sheila Robinson
Products list

Access details

  • Instant access once purchased
  • Fulfilled by VitalSource
  • For titles accompanied by MyLab/Mastering, this eBook does NOT include access to the platform

Features

  • Add notes and highlights
  • Search by keyword or page
Products list

Details

  • A print edition

Title overview

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.

 

Table of contents

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

Need help?Get in touch