Business Accounting Vol 2 by Frank Wood
Introducing financial accounting, this text gives clear explanations, in straightforward language, with worked examples and a large number of questions and answers.
Business Accounting Vol 2
Summary
Known as the Bible of accounting this book offers a thorough introduction to financial accounting. Full coverage of special accounting procedures and partnerships are retained in this modernized version of the two volumes, logically taking the reader through a typical first year course.
Business Accounting Vol 2 Summary
Table of Contents
Notes for teachers and lecturers Notes for students PART 1 SPECIAL ACCOUNTS 1 Branch accounts 2 Hire purchase accounts PART 2 COMPANIES 3 Limited companies: general background 4 The issue of shares and debentures 5 Companies purchasing and redeeming their own shares and debentures 6 Limited companies taking over other businesses 7 Taxation in company financial statements 8 Provisions, reserves and liabilities 9 The increase and reduction of the share capital of limited companies 10 Accounting standards and related documents 11 The financial statements of limited companies: profit and loss accounts, related statements and notes 12 The financial statements of limited companies: balance sheets 13 Published financial statements of limited companies: accompanying notes14 FRS 1: Cash flow statements 15 Contract accounts PART 3 GROUPS 16 Group financial statements: an introduction 17 Consolidation of balance sheets: basic mechanics I 18 Consolidation of balance sheets: basic mechanics II 19 Intercompany dealings: indebtedness and unrealised profit in stocks 20 Consolidated financial statements: acquisition of shares in subsidiaries at different dates 21 Intragroup dividends 22 Consolidated balance sheets: sundry matters 23 Consolidation of the financial statements of a vertical group of companies 24 Consolidated profit and loss accounts 25 Consolidated financial statements - FRS 6: Acquisitions and mergers 26 Standards covering subsidiary and associated undertakings PART 4 FINANCIAL ANALYSIS 27 Accounting ratios 28 Interpretation of financial statements PART 5 ISSUES IN FINANCIAL REPORTING 29 Accounting theory 30 Current cost accounting 31 Social accounting 32 Accounting for management control PART 6 COSTING 33 Elements of costing 34 Absorption and marginal costing 35 Job, batch and process costing PART 7 BUDGETS 36 Budgeting and budgetary control 37 Cash budgets 38 Co-ordination of budgets PART 8 STANDARD COSTING AND VARIANCE ANALYSIS 39 Standard costing 40 Materials and labour variances 41 Overhead and sales variances PART 9 PLANNING, CONTROL AND DECISION MAKING 42 Break-even analysis 43 Interest, annuities and leasing 44 Capital expenditure appraisal 45 The balanced scorecard PART 10 THE EMERGING BUSINESS ENVIRONMENT OF ACCOUNTING 46 The supply chain and enterprise resource planning systems 47 E-commerce and accounting APPENDICES 1 Interest tables 2 Answers to Review Questions 3 Glossary Index
Additional information
GOR001433876
9780273655572
0273655574
Business Accounting Vol 2 by Frank Wood
Used - Very Good
Paperback
Pearson Education Limited
2002-04-02
776
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us