Additional Information
Book Details
Abstract
Frank Wood's Business Accounting volumes are the world’s best-selling textbooks on bookkeeping and accounting. Now, for the first time, the authors have produced a textbook specifically for users of UK GAAP practice and terminology. This is the leading introductory text for accounting students and professionals alike.
Table of Contents
| Section Title | Page | Action | Price |
|---|---|---|---|
| Cover | Cover | ||
| Business Accounting Uk Gaap 1 | i | ||
| Contents | v | ||
| Notes for teachers and lecturers | xiii | ||
| Notes for students | xv | ||
| Publisher’s acknowledgements | xxv | ||
| Part 1 Introduction to Double Entry Bookkeeping | 1 | ||
| Chapter 1 The accounting equation and the balance sheet | 3 | ||
| Chapter 2 The double entry system for assets, liabilities and capital | 18 | ||
| Chapter 3 Stock | 28 | ||
| Chapter 4 The effect of profit or loss on capital and the double entry system for expenses and revenues | 38 | ||
| Chapter 5 Balancing-off accounts | 49 | ||
| Chapter 6 The trial balance | 57 | ||
| Part 2 The Financial Statement of sole Traders | 69 | ||
| Chapter 7 Trading and profit and loss accounts: an introduction | 71 | ||
| Chapter 8 Balance sheets | 83 | ||
| Chapter 9 Trading and profit and loss accounts and balance sheets:further considerations | 91 | ||
| Chapter 10 Accounting concepts and assumptions | 104 | ||
| Part 3 Book of original entry | 117 | ||
| Chapter 11 Books of original entry and ledgers | 119 | ||
| Chapter 12 The banking system in the UK | 125 | ||
| Chapter 13 Cash books | 136 | ||
| Chapter 14 Day books and returns day books | 154 | ||
| Chapter 15 The journal | 178 | ||
| Chapter 16 The analytical petty cash book andthe imprest system | 189 | ||
| Chapter 17 Value Added Tax | 198 | ||
| Chapter 18 Columnar day books | 216 | ||
| Chapter 19 Employees’ pay | 224 | ||
| Chapter 20 Computers and accounting | 232 | ||
| Chapter 21 Computerised accounting systems | 242 | ||
| Part 4 Adjustments for financial statements | 255 | ||
| Chapter 22 Capital expenditure and revenue expenditure | 257 | ||
| Chapter 23 Bad debts, provisions for doubtfuldebts, and provisions for discountson debtors | 267 | ||
| Chapter 24 Depreciation of fixed assets:nature and calculations | 282 | ||
| Chapter 25 Double entry records for depreciation | 295 | ||
| Chapter 26 Accruals and prepayments and other adjustments for financial statements | 317 | ||
| Chapter 27 The valuation of stock | 338 | ||
| Chapter 28 Bank reconciliation statements | 353 | ||
| Chapter 29 Control accounts | 366 | ||
| Chapter 30 Errors not affecting the balancing of the trial balance | 380 | ||
| Chapter 31 Suspense accounts and errors | 388 | ||
| Part 5 Special accounting procedures | 411 | ||
| Chapter 32 Introduction to accounting ratios | 413 | ||
| Chapter 33 Single entry and incomplete records | 425 | ||
| Chapter 34 Receipts and payments accountsand income and expenditure accounts | 445 | ||
| Chapter 35 Manufacturing accounts | 459 | ||
| Chapter 36 Departmental accounts | 477 | ||
| Chapter 37 Cash flow statements | 486 | ||
| Chapter 38 Joint venture accounts | 502 | ||
| Part 6 Partnership accounts and company accounts | 509 | ||
| Chapter 39 Partnership accounts:an introduction | 511 | ||
| Chapter 40 Goodwill for sole traders and partnerships | 529 | ||
| Chapter 41 Revaluation of partnership assets | 544 | ||
| Chapter 42 Partnership dissolution | 552 | ||
| Chapter 43 An introduction to the financial statements of limited liability companies | 572 | ||
| Chapter 44 Purchase of existing partnership and sole traders’ businesses | 604 | ||
| Part 7 An Introduction to financial analysis | 617 | ||
| Chapter 45 An introduction to the analysis and interpretation of accounting statements | 619 | ||
| Part 8 Other topics | 651 | ||
| Chapter 46 International GAAP | 653 | ||
| Chapter 47 An introduction to management accounting | 660 | ||
| Appendices | 669 | ||
| 1 Answers to review questions | 669 | ||
| 2 Answers to multiple choice questions | 741 | ||
| 3 Glossary | 742 | ||
| Index | 753 |