Additional Information
Book Details
Abstract
Now celebrating more than 50 years in publication, Frank Wood’s Business Accounting Volume 2 continues to provide an essential guide for accounting students around the world.
With the 14th edition now repositioned to take a deeper focus on financial accounting, analysis and reporting, this book builds upon the fundamentals of financial accounting to provide you with all the necessary tools you need to help pass your accounting exams.
New to this edition:
· Focus on financial accounting, analysis and reporting to provide further depth
· 'Maths for Accounting' Chapter
· 'Earnings Management' Chapter
For lecturers, visit www.pearsoned.co.uk/wood for our suite of resources to accompany this textbook, including:
· a complete solutions guide
· PowerPoint slides for each chapter
Alan Sangster is Professor of Accounting at the University of Sussex and formerly at other universities in the UK, Brazil, and Australia.
Frank Wood formerly authored this text and he remains one of the best-selling authors of accounting textbooks.
Table of Contents
| Section Title | Page | Action | Price |
|---|---|---|---|
| Front Cover | Front Cover | ||
| Half_title page | i | ||
| Title Page | iii | ||
| Copyright Page | iv | ||
| Contents | v | ||
| Dedication | vii | ||
| Notes for teachers and lecturers | viii | ||
| Notes for students | x | ||
| The Last Lecture | xviii | ||
| Acknowledgements | xix | ||
| part 1 Companies | 1 | ||
| 1 Limited companies: general background | 3 | ||
| 2 The issue of shares and loan notes | 11 | ||
| 3 Companies purchasing and redeeming their own shares and loan notes | 27 | ||
| 4 Limited companies taking over other businesses | 52 | ||
| 5 Taxation in company financial statements | 73 | ||
| 6 Provisions, reserves and liabilities | 89 | ||
| 7 The increase and reduction of the share capital of limited companies | 96 | ||
| 8 Accounting standards, related documents and accounting ethics | 109 | ||
| 9 The financial statements of limited companies: income statements, related statements and notes | 156 | ||
| 10 The financial statements of limited companies: balance sheets | 173 | ||
| 11 Published financial statements of limited companies: accompanying notes | 196 | ||
| 12 Statements of cash flows | 216 | ||
| part 2 Groups | 231 | ||
| 13 Group financial statements: an introduction | 233 | ||
| 14 Consolidation of balance sheets: basic mechanics (I) | 240 | ||
| 15 Consolidation of balance sheets: basic mechanics (II) | 265 | ||
| 16 Intercompany dealings: indebtedness and unrealised profit in inventory | 275 | ||
| 17 Consolidated financial statements: acquisition of shares in subsidiaries at different dates | 289 | ||
| 18 Intra-group dividends | 293 | ||
| 19 Consolidated balance sheets: sundry matters | 305 | ||
| 20 Consolidation of the financial statements of a group of companies | 315 | ||
| 21 Consolidated income statements and statements of comprehensive income | 325 | ||
| 22 Business combinations: purchase method accounting | 334 | ||
| 23 Standards covering subsidiaries, associates and joint arrangements | 339 | ||
| part 3 Financial calculations and analysis | 351 | ||
| 24 Maths for accounting | 353 | ||
| 25 Interest, annuities and leasing | 368 | ||
| 26 Accounting ratios | 383 | ||
| 27 Interpretation of financial information | 406 | ||
| part 4 Issues in financial reporting | 429 | ||
| 28 Theories of accounting-related choice | 431 | ||
| 29 Earnings management | 448 | ||
| 30 Theories of accounting practice | 457 | ||
| 31 Current cost accounting | 474 | ||
| 32 Social and environmental reporting and integrated reporting | 490 | ||
| 33 Corporate governance | 505 | ||
| 34 Public sector accounting | 513 | ||
| 35 Accounting for management control | 544 | ||
| 36 The balanced scorecard | 554 | ||
| part 5 The emerging business environment of accounting | 561 | ||
| 37 The supply chain and enterprise resource planning systems | 563 | ||
| 38 E-commerce and accounting | 570 | ||
| 39 Forensic accounting | 578 | ||
| Appendices | 583 | ||
| 1 Interest tables | 583 | ||
| 2 Answers to review questions | 587 | ||
| 3 Glossary | 644 | ||
| Index | 648 | ||
| Back Cover | Back Cover |