Frank Wood, Sheila Robinson

Book-keeping and Accounts (eBook, ePUB)

• Format: ePub

Produktbeschreibung

Now going into its 9^th edition, the successful textbook Book-keeping and Accounts is a vital guide for students undertaking studies of book-keeping and accounting for the first time. Through its gradual introduction of topics, explanation of technical terminology in a clear, easy to understand way, this text provides an accessible and reliable guide for any student in their undergraduate career.

New to this edition:

· Fully compliant with International Financial Reporting Standards (IFRS), with current IFRS terminology.

· Questions and exercises to test your understanding and help with revision.

· Selected chapters amended and re-structured.

· Full explanation of HMRC changes in VAT relating to cash discounts.

· Illustrations and diagrams to help explain key concepts.

· Updated 'learning objectives' and 'chapter summaries', to reflect developments in the financial environment

· Easy to understand to double entry book-keeping using the 'IN' and 'OUT' approach.

With its highly regarded authorship this text is used by lecturers for teaching students undertaking the following qualifications and examinations; Association of Accounting Technicians (AAT), International Association of Book-keepers (IAB), A Level Accounting, Oxford Cambridge and Royal Society of Arts (OCR), and as a general foundation text for personnel employed in the accountancy profession.

Accompanying the text is a collection of resources to support both lecturers and students which can be found at www.pearsoned.co.uk/wood

- For instructors : Solution's manual, and

- For students : Opportunities to practise and additional support with our companion website

---

Dieser Download kann aus rechtlichen Gründen nur mit Rechnungsadresse in A, B, BG, CY, CZ, D, DK, EW, E, FIN, F, GR, HR, H, IRL, I, LT, L, LR, M, NL, PL, P, R, S, SLO, SK ausgeliefert werden.

Produktdetails

• Verlag: Pearson HigherEducation
• Seitenzahl: 632
• Altersempfehlung: ab 18 Jahre
• Erscheinungstermin: 20. Dezember 2017
• Englisch
• ISBN-13: 9781292129204
• Artikelnr.: 50527270

Inhaltsangabe

PART 1 INTRODUCTION TO PRINCIPLES OF ACCOUNTING
1: Introduction to accounting principles
2: The accounting system
3: The accounting equation and statement of financial position
4: The double entry system for assets, liabilities and capital
5: The double entry system for inventory
6: The double entry system for expenses and revenues
7: Balancing off accounts
8: The trial balance
9: Capital and revenue expenditures
 
PART 2 THE FINANCIAL STATEMENTS OF SOLE TRADERS
10: Introduction to statements of profit or loss
11: Statements of financial position
12: Statements of profit or loss and statements of financial position:
further considerations
13: Accounting standards, rules and concepts
 
PART 3 BOOKS OF ORIGINAL ENTRY
14: Value added tax (VAT)
15: Business documentation
16: Division of the ledger: sales day book and sales ledger including VAT
17: Purchases day book and purchases returns day book
19: Analytical day books
20: Business banking
21: Cash books
22: Petty cash and the imprest system
23: Bank reconciliation statements
24: The journal
25: Control accounts
 
PART 4 ADJUSTMENTS TO FINANCIAL STATEMENTS
26: Depreciation of non-current assets
27: Double entry records for depreciation and the disposal of assets
28: Bad debts and allowances for doubtful debts
29: Accruals, prepayments and other adjustments for financial statements
30: Extended trial balance
31: Inventory valuation
32: Errors not affecting trial balance agreement
33: Suspense accounts and errors
 
PART 5 FINANCIAL STATEMENTS OF OTHER ORGANISATIONS
34: Single entry and incomplete reocrds
35: Accounting for non-profit-making organisations
36: Partnership accounts
37: Limited company accounts
38: Manufacturing accounts
39: Analysis and interpretation of financial statements
 
PART 6 ASSOCIATED ACCOUNTING TOPICS
40: Computers and accounting systems
41: Ethics: getting it right as a professional
 
APPENDICES A TO E