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| 999 |
_c2559 _d2559 |
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| 001 | 12714233 | ||
| 005 | 20201026114909.0 | ||
| 008 | 020322s1996 enk f 001 0 eng d | ||
| 010 | _a 2002024360 | ||
| 020 | _a0273655574 (alk. paper) | ||
| 040 |
_aDLC _cDLC _dDLC _erda |
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| 042 | _apcc | ||
| 082 | 0 | 0 |
_a657 _221 _bW.F.B. |
| 100 | 1 |
_aWood, Frank, _d1926-2000. _910500 _eauthor |
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| 245 | 1 | 0 |
_aBusiness accounting 2 / _cFrank Wood , Alan Sangster. |
| 246 | 3 | 0 | _aFrank Wood's Business accounting 2 |
| 246 | 3 | _aBusiness accounting two | |
| 250 | _aSeventh edition | ||
| 264 |
_aLondon : _bPitman, _c1996. |
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| 300 |
_axvi, 656 pages : _billustrations ; _c25 cm. |
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| 336 |
_2rdacontent _atext |
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| 337 |
_2rdamedia _aunmediated |
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| 338 |
_2rdacarrier _avolume |
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| 500 | _aIncludes index. | ||
| 505 | 0 | _aNotes for Teachers and LecturersNotes for StudentsPart 1: INTRODUCTION TO DOUBLE ENTRY1. The accounting equation and the balance sheet2. The double entry system for assets, liabilities and capital 3. The asset of stock4. The effect of profit or loss on capital and the double entry system for expenses and revenues5. Balancing of accounts6. The trial balancePart 2: THE FINANCIAL STATEMENTS OF SOLE TRADERS7. Trading and profit and loss accounts: an introduction8. Balance Sheets9. Trading and profit and loss accounts and balance sheets: further considerations10. Accounting Concepts Part 3: BOOKS OF ORIGINAL ENTRY11. Books of original entry and ledgers12. The banking system13. Cash books14. The sales day book and the sales ledger15. The purchases day book and the purchases ledger 16. The returns day books17. The journal18. The analytical petty cash book and the imprest system19. Value added tax20. Columnar day books21. Employees' pay22. Computers and accounting 23. Computerised accounting systems Part 4: ADJUSTMENTS FOR FINANCIAL STATEMENTS24. Capital and revenue expenditure25. Bad debts, provisions for doubtful debts, provisions for discounts on debtors26. Depreciation of fixed assets: nature and calculations 27. Double entry records for depreciation 28. Other adjustments for financial statements29. The valuation of stock 30. Bank reconciliation statements31. Control accounts32. Errors not affecting trial balance agreement33. Suspense accounts and errorsPart 5: SPECIAL ACCOUNTING PROCEDURES34. Introduction to accounting ratios35. Single entry and incomplete records36. Receipts and payments accounts and income and expenditure accounts37. Manufacturing accounts38. Departmental accounts39. Cash flow statements40. Joint venture accountsPart 6: PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS41. Partnership accounts: an introduction 42. Goodwill for sole traders and partnerships 43. Revaluation of partnership assets44. Partnership dissolution 45. An introduction to the financial statements of limited liability companies46. Purchase of existing partnership and sole traders' businessesPart 7: AN INTRODUCTION TO FINANCIAL ANALYSIS47. An introduction to the analysis and interpretation of accounting statements Part 8: AN INTRODUCTION TO MANAGEMENT ACCOUNTING 48. An introduction to management accounting APPENDICES1. Answers to review questions2. Answers to multiple-choice3. GlossaryIndex | |
| 520 | _a"Business Accounting" is the world's best-selling textbook on book-keeping and accounting. It gives clear explanations, in straightforward language, with a wealth of worked examples and a large number of questions and answers. | ||
| 650 | 0 |
_aAccounting. _910501 |
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| 700 | 1 |
_aSangster, Alan. _910502 _ejoint author |
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| 906 |
_a7 _bcbc _corignew _d1 _eocip _f20 _gy-gencatlg |
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| 942 |
_2ddc _cBK |
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