Book-keeping and Accounts. (2018)

• Record Type: Book
• Further Information: Note: Frank Wood, Sheila Robinson.
• Authors: Wood, Frank; Robinson, Sheila
• Contents: PART 1 INTRODUCTION TO PRINCIPLES OF ACCOUNTING 1: Introduction to accounting principles 2: The accounting system 3: The accounting equation and statement of financial position 4: The double entry system for assets, liabilities and capital 5: The double entry system for inventory 6: The double entry system for expenses and revenues 7: Balancing off accounts 8: The trial balance 9: Capital and revenue expenditures PART 2 THE FINANCIAL STATEMENTS OF SOLE TRADERS 10: Introduction to statements of profit or loss 11: Statements of financial position 12: Statements of profit or loss and statements of financial position: further considerations 13: Accounting standards, rules and concepts PART 3 BOOKS OF ORIGINAL ENTRY 14: Value added tax (VAT) 15: Business documentation 16: Division of the ledger: sales day book and sales ledger including VAT 17: Purchases day book and purchases returns day book 19: Analytical day books 20: Business banking 21: Cash books 22: Petty cash and the imprest system 23: Bank reconciliation statements 24: The journal 25: Control accounts PART 4 ADJUSTMENTS TO FINANCIAL STATEMENTS 26: Depreciation of non-current assets 27: Double entry records for depreciation and the disposal of assets 28: Bad debts and allowances for doubtful debts 29: Accruals, prepayments and other adjustments for financial statements 30: Extended trial balance 31: Inventory valuation 32: Errors not affecting trial balance agreement 33: Suspense accounts and errors PART 5 FINANCIAL STATEMENTS OF OTHER ORGANISATIONS 34: Single entry and incomplete reocrds 35: Accounting for non-profit-making organisations 36: Partnership accounts 37: Limited company accounts 38: Manufacturing accounts 39: Analysis and interpretation of financial statements PART 6 ASSOCIATED ACCOUNTING TOPICS 40: Computers and accounting systems 41: Ethics: getting it right as a professional APPENDICES A TO E.
• Edition: 9th
• Publisher Details: Harlow, United Kingdom : Pearson
• Publication Date: 2018
• Extent: 1 online resource (632 pages)
• Subjects: 657; Accounting; Bookkeeping; Tenue des livres; Accounting; Bookkeeping
• Languages: English
• ISBNs: 9781292129204; 1292129204
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.