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Full Description
Now going into its 9th edition, the successful textbook Book-keeping and Accounts is a vital guide for students undertaking studies of book-keeping and accounting for the first time. Through its gradual introduction of topics, explanation of technical terminology in a clear, easy to understand way, this text provides an accessible and reliable guide for any student in their undergraduate career.
New to this edition:
· Fully compliant with International Financial Reporting Standards (IFRS), with current IFRS terminology.
· Questions and exercises to test your understanding and help with revision.
· Selected chapters amended and re-structured.
· Full explanation of HMRC changes in VAT relating to cash discounts.
· Illustrations and diagrams to help explain key concepts.
· Updated 'learning objectives' and 'chapter summaries', to reflect developments in the financial environment
· Easy to understand to double entry book-keeping using the 'IN' and 'OUT' approach.
With its highly regarded authorship this text is used by lecturers for teaching students undertaking the following qualifications and examinations; Association of Accounting Technicians (AAT), International Association of Book-keepers (IAB), A Level Accounting, Oxford Cambridge and Royal Society of Arts (OCR), and as a general foundation text for personnel employed in the accountancy profession.
Accompanying the text is a collection of resources to support both lecturers and students which can be found at www.pearsoned.co.uk/wood
- For instructors : Solution's manual, and Powerpoint slides
- For students : Opportunities to practise and additional support with our companion website
Contents
PPART 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: Introduction to statements of profit or loss
11: Statements of financial position
12: Statements of profit or loss 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 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 reocrds
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
