Opis: Book-keeping and Accounts - Sheila Robinson, Frank Wood

The highly successful Book-keeping and Accounts is an essential textbook for students undertaking studies of book-keeping and accounting for the first time. It is a well recognised text used by lecturers teaching students undertaking the Association of Accounting Technicians (AAT) Foundation and Intermediate Examinations, The AAT's Diploma Pathway, International Association of Book-keepers (IAB), A Level Examinations, Oxford Cambridge and Royal Society of Arts (OCR) and as a general foundation text for personel employed in the accountancy profession.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 Income statements: an introduction 11 Statements of financial position 12 Income statements 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 ledger including VAT 18 Sales returns 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 records 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 Glossary of accounting terms B Model layouts for financial statements and worksheets C Multiple-choice questions D Answers to multiple-choice questions E Answers to exercises Index

Szczegóły: Book-keeping and Accounts - Sheila Robinson, Frank Wood

Tytuł: Book-keeping and Accounts
Autor: Sheila Robinson, Frank Wood
Producent: Pearson
ISBN: 9780273773061
Rok produkcji: 2013
Ilość stron: 624
Oprawa: Miękka
Waga: 1.04 kg

Recenzje: Book-keeping and Accounts - Sheila Robinson, Frank Wood