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Frank Wood Business Accounting 1 10th Edition by Frank Wood, Alan Sangster 1405836954 978-1405836951

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Frank Wood s Business Accounting 1 v 1 10th Edition Frank Wood Digital Instant Download

Author(s): Frank Wood; Alan Sangster
ISBN(s): 9781405871068, 1405871067
Edition: 10
File Details: PDF, 10.70 MB
Year: 2005
Language: english
SKU: EB-2362402 Category: Tags: ,

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ISBN 10: 1405836954
ISBN 13: 978-1405836951
Author: Frank Wood and Alan Sangster

Looking for an introductory text in financial accounting Then look no further than this book, created by an experienced author team specifically for those with little or no previous knowledge of the subject. With a clear written style this accessible book is unique in teaching financial accounting from a non-country specific perspective, using International Financial Reporting Standards (IFRS) as its framework to explain concepts and standards. Building on the success of the first edition this truly international book continues to draw examples from Europe, the US and beyond, and has been updated to incorporate the extensive changes of the past three years. Key features *New!*Expanded and amended coverage of group accounting and of financial analysis. *Real-life examples are included from a wide range of countries. *Activities and ‘Why it Matters’ boxes integrated throughout each chapter to challenge students and stimulate further interest. *End-of-chapter self-assessment questions and answers. *Exercises at the close of each chapter. *Includes a glossary of terms used in IFRS (and UK and US) accounting.Ideal for undergraduate and MBA students worldwide, taking a first course in financial accounting. (maybe highlight this or put in a separate box) “This book is particularly timely. It is written extremely clearly. It is unusual in that it takes as its base the International Accounting Standards, which I firmly believe are going to be the worldwide requirements of the future.” Sir David Tweedie, Chairman – International Accounting Standards Boards. “Refreshing in its breadth and comprehensiveness.” Dr Aileen Pierce – University College Dublin. David Alexander is Professor of Accounting and Head of the Department of Accounting and Finance at the University of Birmingham Business School, England. Christopher Nobes is PricewaterhouseCooper’s Professor of Accounting at the University of Reading, England
 

Frank Wood  Business Accounting 1 10th Table of contents:

 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

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