Frank Wood's Book-keeping and Accounts, 9th Edition

Series
Pearson
Author
Frank Wood / Sheila Robinson  
Publisher
Pearson
Cover
Softcover
Edition
9
Language
English
Total pages
640
Pub.-date
November 2017
ISBN13
9781292129143
ISBN
129212914X
Related Titles


Product detail

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9781292129143
Frank Wood's Book-keeping and Accounts, 9th Edition
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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

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.

 

Table of Contents

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: 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

 

APPENDICES A TO E

Back Cover

Book Keeping and Accounts 9th Edition

 

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

 

 

Frank Wood is the world’s best-selling author of accounting textbooks.

 

 

Sheila Robinson, BA (Hons) CertEd, FMAAT, worked for a firm of chartered accountants before gaining extensive teaching experience at Stockport College of Higher and Further Education, where, as Senior Lecturer she taught on accounting and management courses. Sheila is a well-established author of book-keeping and accountancy books and a former Council Member of the Association of Accounting Technicians.