Frank Wood's business accounting 1. Frank Wood and Alan Sangster.

Previous ed.: 2005.

Includes index.

Includes bibliographical references and index.

1.Part I.Introduction to double entry bookkeeping -- 1.The accounting equation and the balance sheet -- 2.The double entry system for assessts, liabilities and capital -- 4.The effect of profit or loss on capital and the double entry system for expenses -- 5.Balancing-off accounts -- 6.The trial balance -- Part 2.The financial statements of sole traders -- 7.Income statements: an introduction -- 8.Balance sheets -- 9.Income statements and balance sheets: further considerations -- 10.Accounting concepts and assumptions -- Part 3.Books of original entry -- 11.Books of original entry and ledgers -- 12.The banking system in the UK -- 13.Cash books -- 14.Sales day book and sales ledger -- 15.Purchases day book and purchases ledger -- 16.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.Employee\'s pay -- 22.Computers and accounting -- 23.Computerised accounting systems -- Part 4.Adjustment for financial statements -- 24.Capital expenditure and revenue expenditure -- 25.Bad debts, allowance for doubtful debts, and provision for discounts on accounts receivable -- 26.Depreciation of non-current assets: nature and calculations -- 27.Double entry records for depreciation -- 28.Accruals and prepayments and other adjustments for financial statements -- 29.The valuation of inventory -- 30.Bank reconciliation statements -- 31.Control accounts -- 32.Errors not affecting the balancing of the trial balance -- 33.Suspense accounts and errors; scenario questions -- Part 5.Special accounting procedures -- 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.Statements of cash flows -- 40.Joint venture accounts -- Part 6.Partnership accounts and company 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\' business -- Part 7.An introduction to financial analysis -- 47.An introduction to management accounting -- 48.An introduction to management accounting.

This is the latest edition of the world's best-selling textbook on bookkeeping and accounting. It contains a large number of questions and answers and worked examples.