Frank Wood's Business Accounting, 16th edition is the worlds bestselling text in the field for professionals and undergraduate students, introducing the principles and terminology of financial accounting. Now updated throughout to reflect current practices, this edition will equip you with a solid foundation on the subject.
Frank Wood's Business Accounting, 16th edition is the worlds bestselling text in the field for professionals and undergraduate students, introducing the principles and terminology of financial accounting. Now updated throughout to reflect current practices, this edition will equip you with a solid foundation on the subject.
Alan Sangsteris Professor of Accounting History at the University of Aberdeen and was previously a Professor of Accounting at universities in the UK, Brazil, and Australia. Lewis Gordonis Senior Lecturer in Accounting at the University of Liverpool and has extensive experience teaching Financial Accounting at undergraduate and professional levels. Frank Woodwas the original author of this text and remains one of the world's best-selling authors of accounting textbooks.
Inhaltsangabe
* Contents * Notes for teachers and lecturers * Notes for students * Publishers acknowledgements Part 1 Introducing financial accounting and the double entry system 1. Introducing financial accounting and the balance sheet 2. The double entry system for assets, liabilities and capital 3. The double entry system for income and expenses 4. Double entry for purchases and sales of inventory 5. Balancing off ledger accounts 6. The trial balance Multiple-choice questions: Set 1 Part 2 The financial statements of sole traders 1. Income statements 2. Balance sheets 3. Income statements and balance sheets: further considerations 4. Accounting concepts and the Conceptual Framework Part 3 Adjustments before preparing financial statements 5. The valuation of inventory 6. Bad debts and allowances for doubtful debts 7. Capital expenditure and revenue expenditure 8. Non-current assets: depreciation and disposals 9. Accruals and prepayments Multiple-choice questions: Set 2 Part 4 Books of original entry 10. Books of original entry, source documents, and ledger systems 11. A system for recording sales and purchases made on credit terms 12. The cash book and the petty cash book 13. The journal and the payroll 14. Value added tax (VAT) Multiple-choice questions: Set 3 Part 5 Controls, checks and errors 15. Bank reconciliations 16. Control accounts for trade receivables and trade payables 17. Errors not affecting trial balance agreement 18. Suspense accounts and errors 19. Single entry and incomplete records Scenario questions Part 6 Further financial accounting procedures 20. Introduction to the statement of cash flows 21. Receipts & payments accounts and income & expenditure accounts Multiple-choice questions: Set 4 Part 7 Accounting for partnerships 22. Introduction to accounting for partnerships 23. Goodwill for sole traders and partnerships 24. Revaluation of partnership assets 25. Partnership dissolution Part 8 Accounting for companies 26. Introduction to accounting for companies 27. The published financial statements of companies 28. The statement of cash flows for companies Part 9 An introduction to interpreting financial statements 29. Ratio analysis and the interpretation of financial statements Multiple-choice questions: Set 5 Appendices 1. Answers to review questions 2. Answers to multiple-choice questions 3. Glossary * Index
* Contents * Notes for teachers and lecturers * Notes for students * Publishers acknowledgements Part 1 Introducing financial accounting and the double entry system 1. Introducing financial accounting and the balance sheet 2. The double entry system for assets, liabilities and capital 3. The double entry system for income and expenses 4. Double entry for purchases and sales of inventory 5. Balancing off ledger accounts 6. The trial balance Multiple-choice questions: Set 1 Part 2 The financial statements of sole traders 1. Income statements 2. Balance sheets 3. Income statements and balance sheets: further considerations 4. Accounting concepts and the Conceptual Framework Part 3 Adjustments before preparing financial statements 5. The valuation of inventory 6. Bad debts and allowances for doubtful debts 7. Capital expenditure and revenue expenditure 8. Non-current assets: depreciation and disposals 9. Accruals and prepayments Multiple-choice questions: Set 2 Part 4 Books of original entry 10. Books of original entry, source documents, and ledger systems 11. A system for recording sales and purchases made on credit terms 12. The cash book and the petty cash book 13. The journal and the payroll 14. Value added tax (VAT) Multiple-choice questions: Set 3 Part 5 Controls, checks and errors 15. Bank reconciliations 16. Control accounts for trade receivables and trade payables 17. Errors not affecting trial balance agreement 18. Suspense accounts and errors 19. Single entry and incomplete records Scenario questions Part 6 Further financial accounting procedures 20. Introduction to the statement of cash flows 21. Receipts & payments accounts and income & expenditure accounts Multiple-choice questions: Set 4 Part 7 Accounting for partnerships 22. Introduction to accounting for partnerships 23. Goodwill for sole traders and partnerships 24. Revaluation of partnership assets 25. Partnership dissolution Part 8 Accounting for companies 26. Introduction to accounting for companies 27. The published financial statements of companies 28. The statement of cash flows for companies Part 9 An introduction to interpreting financial statements 29. Ratio analysis and the interpretation of financial statements Multiple-choice questions: Set 5 Appendices 1. Answers to review questions 2. Answers to multiple-choice questions 3. Glossary * Index
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