Frank Wood Business Accounting 2 10th Edition PDF

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Frank Wood Business Accounting 2 12th Edition PDF

  • Book Title: Frank Wood Business Accounting 2 10th Edition PDF
  • Edition: 10th Edition
  • Author: Frank Wood & Alan Sangster
  • Goodreads Link: Frank Wood’s Business Accounting V. 1 by Alan Sangster
  • Publish Date: August 31, 2005
  • ISBN: 978-0273681496
  • Formats: PDF
  • No. of pages: 844 pages
  • Size: 13 MB
  • Genre: Textbook, Business
  • Language: English
  • File Status: Available for Download
  • Price: Free

Frank Wood’s Business Accounting Volume 2, 10th Edition Book Description

The world’s best-selling textbook on book-keeping and accounting, Business Accounting Volume 1 continues to provide an indispensable introduction for students and professionals across the globe. It is renowned for clarity, with easy-to-understand language and a plethora of examples to aid your understanding.

Every year, thousands of students rely on Frank Wood’s best-selling books to help them pass their accountancy exams. Used on a wide variety of courses in accounting and business, both at secondary and tertiary level and for those studying for professional qualifications, Business Accounting Volume 1 has become the world’s best-selling textbook on bookkeeping and accounting.

Frank Wood Business Accounting Volume 2 10th Edition PDF Table of Contents

Notes for Teachers and Lecturers
Notes for Students

PART ONE: INTRODUCTION TO DOUBLE ENTRY BOOKKEEPING

  1. The accounting equation and the statement of financial position
  2. The double entry system for assets, liabilities and capital
  3. Inventory
  4. The effect of profit or loss on capital and the double entry system for expenses and revenues
  5. Balancing-off accounts
  6. The trial balance

PART TWO: THE FINANCIAL STATEMENTS OF SOLE TRADERS

  1. Income statements: an introduction
  2. Statements of financial position
  3. Income statements and statements of financial position: further considerations
  4. Accounting concepts and assumptions

PART THREE: BOOKS OF ORIGINAL ENTRY

  1. Books of original entry and ledgers
  2. The banking system in the UK
  3. Cash books
  4. Sales day book and sales ledger
  5. Purchases day book and purchases ledger
  6. Returns day books
  7. The journal
  8. The analytical petty cash book and the imprest system
  9. Value added tax
  10. Columnar day books
  11. Employees’ pay
  12. Computers and accounting
  13. Computerised accounting systems

PART FOUR: ADJUSTMENTS FOR FINANCIAL STATEMENTS

  1. Capital expenditure and revenue expenditure
  2. Bad debts, allowances for doubtful debts, and provisions for discounts
  3. Depreciation of non-current assets: nature and calculations
  4. Double entry records for depreciation
  5. Accruals and prepayments and other adjustments for financial statements
  6. The valuation of inventory
  7. Bank reconciliation statements
  8. Control accounts
  9. Errors not affecting the balancing of the trial balance
  10. Suspense accounts and errors
    Scenario questions

PART FIVE: SPECIAL ACCOUNTING PROCEDURES

  1. Introduction to accounting ratios
  2. Single entry and incomplete records
  3. Receipts and payments accounts and income and expenditure accounts
  4. Manufacturing accounts
  5. Departmental accounts
  6. Statements of cash flows
  7. Joint venture accounts

PART SIX: PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS

  1. Partnership accounts: an introduction
  2. Goodwill for sole traders and partnerships
  3. Revaluation of partnership assets
  4. Partnership dissolution
  5. An introduction to the financial statements of limited liability companies
  6. Purchase of existing partnership and sole traders’ businesses

PART SEVEN: AN INTRODUCTION TO FINANCIAL ANALYSIS

  1. An introduction to the analysis and interpretation of accounting statements

Part 8: AN INTRODUCTION TO MANAGEMENT ACCOUNTING

  1. An introduction to management accounting

APPENDICES

  1. Answers to review questions
  2. Answers to multiple-choice questions
  3. Glossary

Index

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