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Business Accounting UK GAAP Volume 1 Alan Sangster

Business Accounting UK GAAP Volume 1 par Alan Sangster

Business Accounting UK GAAP Volume 1 Alan Sangster


€21.00
État - Très bon état
Disponible en seulement 4 exemplaire(s)

Résumé

Frank Wood's Business Accounting volumes are the world's best-selling textbooks on bookkeeping and accounting. Now, for the first time, the authors have produced a textbook specifically for users of UK GAAP practice and terminology. This is the leading introductory text for accounting students and professionals alike.

Business Accounting UK GAAP Volume 1 Résumé

Business Accounting UK GAAP Volume 1 Alan Sangster

Business Accounting UK GAAP Volume 1 is useful for a wide variety of courses in accounting and business, both at secondary and tertiary level and for all those studying for professional qualifications.

Sommaire

Notes for Teachers and Lecturers Notes for Students PART ONE: INTRODUCTION TO DOUBLE ENTRY BOOKKEEPING 1. The accounting equation and the balance sheet 2. The double entry system for assets, liabilities and capital 3. Stock 4. The effect of profit or loss on capital and the double entry system for expenses and revenues 5. Balancing of accounts 6. The trial balance PART TWO: THE FINANCIAL STATEMENTS OF SOLE TRADERS 7. Trading and profit and loss accounts: an introduction 8. Balance Sheets 9. Trading and profit and loss accounts and balance sheets: further considerations 10. Accounting Concepts PART THREE: BOOKS OF ORIGINAL ENTRY 11. Books of original entry and ledgers 12. The banking system 13. Cash books 14. Day books 15. The journal 16. The analytical petty cash book and the imprest system 17. Value added tax 18. Columnar day books 19. Employees' pay 20. Computers and accounting 21. Computerised accounting systems PART FOUR: ADJUSTMENTS FOR FINANCIAL STATEMENTS 22. Capital and revenue expenditure 23. Bad debts, provisions for doubtful debts, provisions for discounts on debtors 24. Depreciation of fixed assets: nature and calculations 25. Double entry records for depreciation 26. Accruals and prepayments and other adjustments for financial statements 27. The valuation of stock 28. Bank reconciliation statements 29. Control accounts 30. Errors not affecting the balancing of the trial balance agreement 31. Suspense accounts and errors PART FIVE: SPECIAL ACCOUNTING PROCEDURES 32. Introduction to accounting ratios 33. Single entry and incomplete records 34. Receipts and payments accounts and income and expenditure accounts 35. Manufacturing accounts 36. Departmental accounts 37. Cash flow statements 38. Joint venture accounts PART SIX: PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS 39. Partnership accounts: an introduction 40. Goodwill for sole traders and partnerships 41. Revaluation of partnership assets 42. Partnership dissolution 43. An introduction to the financial statements of limited liability companies 44. Purchase of existing partnership and sole traders' businesses PART SEVEN: AN INTRODUCTION TO FINANCIAL ANALYSIS 45. An introduction to the analysis and interpretation of accounting statements PART EIGHT: OTHER ITEMS 46. International GAAP 47. An introduction to management accounting APPENDICES 1. Answers to review questions 2. Answers to multiple-choice 3. GlossaryIndex

Informations supplémentaires

GOR001952194
9780273718765
0273718762
Business Accounting UK GAAP Volume 1 Alan Sangster
Occasion - Très bon état
Broché
Pearson Education Limited
20080717
792
N/A
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