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Book-keeping and Accounts By Frank Wood

Book-keeping and Accounts
by Frank Wood

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Gives an introduction to accountancy. This work covers the syllabus requirements of various examining bodies, including GCSE, OCR, Pitman Qualifications, LCCI, IAB, and NVQ Level 2 award for AAT, CAT and Edexcel. It also includes chapters on Banking Transactions, and Extended Trial Balance, and hundreds of questions - many from exam papers.
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Book-keeping and Accounts Summary

Book-keeping and Accounts by Frank Wood

Every year, thousands of students rely on Frank Wood's best-selling books to help them pass their accountancy exams. Book-keeping and Accounts 6th Edition provides an ideal introduction to accountancy and covers the syllabus requirements of various examining bodies, including GCSE. Suitable for students studying the following foundation/intermediate level examinations: GCSE, OCR, Pitman Qualifications, LCCI, IAB, and NVQ Level 2 award for AAT, CAT and Edexcel.

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Table of Contents

PART 1 INTRODUCTION TO DOUBLE ENTRY ACCOUNTING 1 Introduction to accounting 2 The accounting equation and the balance sheet 3 The double entry system for assets, liabilities and capital 4 The double entry system for the asset of stock 5 The double entry systems for expenses and revenues 6 Balancing off accounts 7 The trial balance PART 2 THE FINANCIAL STATEMENTS OF A BUSINESS 8 An introduction to the trading and profit and loss account 9 The balance sheet 10 Financial statements: further considerations 11 Accounting concepts PART 3 BOOKS OF ORIGINAL ENTRY 12 Books of original entry and ledgers 13 Banking transactions 14 Cash books 15 Bank reconciliation statements 16 Value added tax 17 Petty cash and the imprest system 18 Capital and revenue expenditures 19 The sales day book, sales ledger, related documentation and other considerations 20 The purchases day book, purchases ledger and related documentation 21 The returns day books and documentation 22 Analytical sales and purchases day books 23 Control accounts 24 The journal PART 4 ADJUSTMENTS FOR FINANCIAL STATEMENTS 25 Methods of depreciation 26 Double entry records for depreciation and the disposal of assets 27 Bad debts and provision for doubtful debts 28 Other adjustments for financial statements 29 Extended trial balance 30 Stock valuation 31 Error and their effect on accounting records 32 Suspense accounts and errors PART 5 FINANCIAL STATEMENTS OF OTHER ORGANISATIONS 33 Single entry and incomplete records 34 Club accounts 35 Manufacturing accounts 36 Partnership accounts 37 Limited company accounts 38 Analysis and interpretation of accounts Appendix A Glossary of accounting terms Appendix B Model layouts for financial statements and worksheet Appendix C Multiple-choice questions Appendix D Answers to multiple-choice questions Appendix E Answers to exercises

Additional information

Book-keeping and Accounts by Frank Wood
Frank Wood
Used - Very Good
Pearson Education Limited
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.