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This document provides a table of contents for Frank Wood's Business Accounting, Thirteenth Edition. The contents cover topics such as financial accounting, financial statements for sole proprietors, books of original entry, computerized accounting, adjustments for financial statements, special accounting procedures, partnership accounts and company accounts, financial analysis, management accounting, and appendices with answers and a glossary. The document lists over 40 chapters that make up the textbook and provide instruction on fundamental accounting concepts, principles, and processes.

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ZeeShan Iqbal
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283 views4 pages

832927600

This document provides a table of contents for Frank Wood's Business Accounting, Thirteenth Edition. The contents cover topics such as financial accounting, financial statements for sole proprietors, books of original entry, computerized accounting, adjustments for financial statements, special accounting procedures, partnership accounts and company accounts, financial analysis, management accounting, and appendices with answers and a glossary. The document lists over 40 chapters that make up the textbook and provide instruction on fundamental accounting concepts, principles, and processes.

Uploaded by

ZeeShan Iqbal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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FRANK WOOD'S

BUSINESS ACCOUNTING

THIRTEENTH EDITION

ALAN SANGSTER BA. MSC, PhD, CertTESOL, CA

Formerly authored by Frank Wood BSc (Econ), FCA

PEARSON

Marlow, England • London • New York • Boston • San Francisco • Toronto • Sydney • Auckland • Singapore • Hong Kong
Tokyo • Seoul • Taipel • New Delhi • Cape Town • Säo Paulo • Mexico City • Madrid • Amsterdam • Munich • Paris • Milan
Contents

Notes for teachers and lecturers viii


Notes forstudents xii
The Last Lecture xxii
Publisher's acknowledgements xxiii

Introduction to financiai accounting

1 The background and the main features of financiai accounting 3


2 Recording transactions 21
3 Inventory 43
4 The effect of profit or loss on capital and the double entry system
for expenses and revenues 54
5 Balancing-off accounts 66
6 The trial balance 75

The financiai statements of sote proprietors

7 Statements of profit or loss: an introduction 91


8 Statements of financiai position 103
9 Statements of profit or loss and statements of financiai position: further considerations 111
10 Accounting concepts and assumptions 124

Books of original entry

11 Books of original entry and ledgers 141


12 The banking system in the UK 147
13 Cash books 160
14 Accounting for sales 177
15 Accounting for purchases 186
16 Accounting for returns 192
17 TheJournal 203
18 The analytical petty cash book and the imprest system 214
19 Value added tax 223
20 Columnar day books 241
21 Payroll accounting 249

Computerised accounting

22 Information technology and accounting 263


23 Computerised Information systems 277

v
Contents

Adjustments for finandal statements

24 Capital expenditure and revenue expenditure 291


25 Bad debts, allowances for doubtful debts, and provisions for discounts
on accounts receivable 301
26 Depreciation of non-current assets: nature and calculations 316
27 Double entry records for depreciation 329
28 Accruals and prepayments and other adjustments for financial statements 352
29 The valuation of inventory 374
30 Bank reconciliation statements 390
31 Control accounts 403
32 Errors not affecting the balancing of the trial balance 419
33 Suspense accounts and errors 427

Special accounting procedures

34 Introduction to accounting ratios 453


35 Single entry and incomplete records 465
36 Receipts and payments accounts and income and expenditure accounts 485
37 Manufacturing accounts 499
38 Departmental accounts 518
39 Statements of cash flows 527
40 Joint venture accounts 545

Partnership accounts and Company accounts

41 Partnership accounts: an introduction 555


42 Coodwill for sole proprietors and partnerships 573
43 Revaluation of partnership assets 588
44 Partnership dissolution 596
45 An introduction to the financial statements of limited liability companies 616
46 Purchase ofexisting partnership and sole proprietor businesses 648

An introduction to financial analysis

47 An introduction to the analysis and Interpretation of accounting statements 663

An introduction to management accounting

48 An introduction to management accounting 699

vi
Appendices

1 Answers to review questions


2 Answers to multiple choice questions
3 Glossary
Index

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