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