Now celebrating more than 50 years in publication, Frank Wood's Business Accounting Volume 2 continues to provide an essential guide for accounting students around the world. With the 14th edition now repositioned to take a deeper focus on financial accounting, analysis and reporting, this book builds upon the fundamentals of financial accounting to provide you with all the necessary tools you need to help pass your accounting exams.
Now celebrating more than 50 years in publication, Frank Wood's Business Accounting Volume 2 continues to provide an essential guide for accounting students around the world. With the 14th edition now repositioned to take a deeper focus on financial accounting, analysis and reporting, this book builds upon the fundamentals of financial accounting to provide you with all the necessary tools you need to help pass your accounting exams.
Notes for teachers and lecturers Notes for students The Last Lecture Acknowledgements
Part 1 Companies
1 Limited companies: general background 2 The issue of shares and loan notes 3 Companies purchasing and redeeming their own shares and loan notes 4 Limited companies taking over other businesses 5 Taxation in company financial statements 6 Provisions, reserves and liabilities 7 The increase and reduction of the share capital of limited companies 8 Accounting standards, related documents and accounting ethics 9 The financial statements of limited companies: income statements, related statements and notes 10 The financial statements of limited companies: balance sheets 11 Published financial statements of limited companies: accompanying notes 12 Statements of cash flows
Part 2 Groups
13 Group financial statements: an introduction 14 Consolidation of balance sheets: basic mechanics (I) 15 Consolidation of balance sheets: basic mechanics (II) 16 Intercompany dealings: indebtedness and unrealised profit in inventory 17 Consolidated financial statements: acquisition of shares in subsidiaries at different dates 18 Intra-group dividends 19 Consolidated balance sheets: sundry matters 20 Consolidation of the financial statements of a group of companies 21 Consolidated income statements and statements of comprehensive income 22 Business combinations: purchase method accounting 23 Standards covering subsidiaries, associates and joint arrangements
Part 3 Financial calculations and analysis
24 Maths for accounting 25 Interest, annuities and leasing 26 Accounting ratios 27 Interpretation of financial information
Part 4 Issues in financial reporting
28 Theories of accounting-related choice 29 Earnings management 30 Theories of accounting practice 31 Current cost accounting 32 Social and environmental reporting and integrated reporting 33 Corporate governance 34 Public sector accounting 35 Accounting for management control 36 The balanced scorecard
Part 5 The emerging business environment of accounting
37 The supply chain and enterprise resource planning systems 38 E-commerce and accounting 39 Forensic accounting
Appendices
1 Interest tables 2 Answers to review questions 3 Glossary
Notes for teachers and lecturers Notes for students The Last Lecture Acknowledgements
Part 1 Companies
1 Limited companies: general background 2 The issue of shares and loan notes 3 Companies purchasing and redeeming their own shares and loan notes 4 Limited companies taking over other businesses 5 Taxation in company financial statements 6 Provisions, reserves and liabilities 7 The increase and reduction of the share capital of limited companies 8 Accounting standards, related documents and accounting ethics 9 The financial statements of limited companies: income statements, related statements and notes 10 The financial statements of limited companies: balance sheets 11 Published financial statements of limited companies: accompanying notes 12 Statements of cash flows
Part 2 Groups
13 Group financial statements: an introduction 14 Consolidation of balance sheets: basic mechanics (I) 15 Consolidation of balance sheets: basic mechanics (II) 16 Intercompany dealings: indebtedness and unrealised profit in inventory 17 Consolidated financial statements: acquisition of shares in subsidiaries at different dates 18 Intra-group dividends 19 Consolidated balance sheets: sundry matters 20 Consolidation of the financial statements of a group of companies 21 Consolidated income statements and statements of comprehensive income 22 Business combinations: purchase method accounting 23 Standards covering subsidiaries, associates and joint arrangements
Part 3 Financial calculations and analysis
24 Maths for accounting 25 Interest, annuities and leasing 26 Accounting ratios 27 Interpretation of financial information
Part 4 Issues in financial reporting
28 Theories of accounting-related choice 29 Earnings management 30 Theories of accounting practice 31 Current cost accounting 32 Social and environmental reporting and integrated reporting 33 Corporate governance 34 Public sector accounting 35 Accounting for management control 36 The balanced scorecard
Part 5 The emerging business environment of accounting
37 The supply chain and enterprise resource planning systems 38 E-commerce and accounting 39 Forensic accounting
Appendices
1 Interest tables 2 Answers to review questions 3 Glossary
Index
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