000 | 03912cam a22003738i 4500 | ||
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001 | 18817395 | ||
003 | OSt | ||
005 | 20210414114602.0 | ||
008 | 151014s2015 nyu b 001 0 eng | ||
010 | _a 2015021299 | ||
020 | _a9781292085050 (print) | ||
020 | _z9781292085104 (PDF) | ||
020 | _z9781292085074 (eText) | ||
020 | _z9781292085081 (ePub) | ||
040 |
_aDLC _beng _cDLC _erda |
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042 | _apcc | ||
050 | 0 | 0 | _aHF5635.W8633 |
082 | 0 | 0 |
_a657 _223 |
100 | 1 | _aSangster, Alan. | |
245 | 1 | 0 |
_aFrank Wood's business accounting 2. / _cAlan Sangster. |
246 | 3 | _aFrank Wood's business accounting two | |
246 | 3 | _aBusiness accounting 2 | |
246 | 3 | _aBusiness accounting two | |
250 | _aThirteenth Edition. | ||
260 |
_aNew York : _bPearson, _c2016. |
||
263 | _a1511 | ||
300 |
_axxii, 856p. : _bill. ; _c25 cm. |
||
504 | _aIncludes bibliographical references and index. | ||
505 | _aContents: Part 1: Special accounts: 1. Accounting for branches -- 2. Purchases by instalments -- 3. Contract accounts -- Part 2: Companies: 4. Limited companies: general background -- 5. The issue of shares and loans notes -- 6. Companies purchasing and redeeming their own shares and loans notes -- 7. Limited companies taking over other businesses -- 8. Taxation in companies company financial statements -- 9. Provisions, reserves and liabilities -- 10. The increases and reduction of the share capital of limited companies -- 11. Accounting standards, related documents and accounting ethics --12. The financial statements of of limited companies: statements of profit of loss, related statements and notes -- 13. The financial statement of limited companies: statement of financial position -- 14. Published financial statements of limited companies: accompanying notes -- 15. Statements of cash flows -- Part 3: Groups: 16. Group financial statements: an introduction -- 17. Consolidation of statements of financial position: basic mechanics (1) -- 18. Consolidation of statements of financial position: basic mechanics (2) -- 19. Inter company dealings: indebtedness and unrealized profit in inventory -- 20. Consolidated financial statements: acquisition of shares in subsidiaries at different dates -- 21. Intra-group dividends -- 22. Consolidated statements of financial position: sundry matters -- 23. Consolidation of the financial statements of a group of companies -- 24. Consolidated statements of profit or loss and statements of comprehensive income -- 25. Business combinations: purchase method accounting -- 26. Standards covering subsidiaries, associates and joint arrangements -- Part 4: Financial calculations and analysis: 27. Interest, annuities and leasing -- 28. Accounting ratios -- 29. Interpretation of financial information -- Part 5: Issues in financial reporting: 30. Theories of accounting-related choice -- 31.Theories of accounting practice -- 32. Current cost accounting -- 33. Social and environmental reporting and integrated reporting -- 34. Corporate governance -- 35. Public sector accounting -- 36. Accounting for management control -- Part 6: The emerging business environment of accounting: 37. The supply chain and enterprise resource planning systems -- 38. E-commerce and accounting -- 39. Forensic accounting -- Part 7: Costing: 40. Elements of costing -- 41. Absorption and marginal costing -- 42. Job, batch and process costing -- Part 8: Budgets: 43. Budgeting and budgetary control -- 44. Cash budgets -- 45. Co-ordination of budgets -- Part 9: 46. Standard costing -- 47. Materials and labour variances -- 48. Overhead and sales variances -- Part 10: Planning, control and decision-making: 49. Breakeven analysis -- 50. Capital expenditure appraisal -- 51. The balanced scorecard. | ||
650 | 0 | _aAccounting. | |
906 |
_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg |
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942 |
_2lcc _cBK |
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999 |
_c6610 _d14110 |