000			03509cam a22003978i 4500
001			18602728
003			OSt
005			20211122142733.0
008			150504s2015 enk b 001 0 eng
010			_a 2015015700
020			_a9781292084664 (print)
020			_z9781292084718 (PDF)
020			_z9781292084725 (eText)
020			_z9781292084701 (ePub)
040			_aDLC _beng _cDLC _erda
042			_apcc
050	0	0	_aHF5635.W86(11e)
082	0	0	_a657 _223
100	1		_aWood, Frank,
245	1	0	_aFrank Wood's business accounting 1. / _cAlan Sangster
246	3		_aFrank Wood's business accounting one
250			_aThirteenth edition.
263			_a1507
264		1	_aHarlow, United Kingdom: _bPearson Education Limited, _c2015.
300			_axxiv, 804 p.
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
504			_aIncludes bibliographical references and index.
505			_aContents: 1. Introduction to financial accounting: The background and the main features of financial accounting -- Recording transactions -- Inventory -- The effect of profit or loss on capital and the double entry system for expenses and revenues -- Balancing-off accounts -- The trial balance -- 2. The financial statements of sole proprietors: Statement of profit or loss: an introduction -- Statements of financial position -- Statements of profit or loss and statements of financial position; further considerations --Accounting concepts and assumptions -- 3. Books of original entry and ledgers -- The banking system in the UK -- Cash books -- Accounting for sales -- Accounting for purchases -- Accounting for returns -- The journal -- The analytical petty cash and the imprest system -- Value added tax columnar day books payroll accounting -- 4. Computerised accounting: Information technology and accounting -- Computerised information systems --5. Adjustments for financial statements: Capital expenditure and revenue expenditure -- Bad dept, allowances for doubtful debts, and provision for discounts on accounts receivable -- Depreciation of non-current assets: nature and calculations -- Double entry records for depreciation -- Accruals and prepayments and other adjustments for financial statements -- The valuation of inventory -- Bank reconciliation statements -- Controls accounts -- Errors not affecting the balancing of the trial balance suspense accounts and errors -- 6. Special accounting procedures: Introduction to accounting ratios -- Single entry and incomplete records -- Receipt and payments accounts and income and expenditure accounts -- Manufacturing accounts -- Departmental accounts -- Statement of cash flows -- Joints venture accounts -- 7. Partnership accounts and company accounts: Partnership accounts: an introduction -- Goodwill for sole proprietors and partnerships -- Revaluation of partnership assets -- Partnership dissolution -- An introduction to the financial statements of limited liability companies -- Purchase of existing partnership and sole proprietor businesses -- 8. An introduction to financial analysis: An introduction to the analysis and interpretation of accounting statements -- 9. Introduction to management accounting: An introduction to management accounting --
650		0	_aAccounting.
700	1		_aSangster, Alan.
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK
999			_c8065 _d15565