Frank Wood's business accounting 1.

Previous ed.: 2002.

Includes index.

Includes bibliographical references and index.

PART 1: Introduction to double entry Bookkeeping:-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--PART 2: The financial statements of sole traders:- 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 concipts--PART 3: Books of original entry:- 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 book--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--PART 4: Adjustments for financial statements:- 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--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. Cash flow statements--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\' businesses--PART 7: An introduction to financial analysis:- 47. An introduction to the analysis and interpretation of accounting statements--PART 8: An introduction to management accounting:- 48. An introduction to management accounting.

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