Frank Wood’s Business Accounting 1, 13th Edition

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Table of Contents

Part 1 Introduction to financial accounting
Chapter 1 The Background And The Main Features Of Financial Accounting
Chapter 2 Recording Transactions
Chapter 3 Inventory
Chapter 4 The Effect Of Profit Or Loss On Capital And The Double Entry System For Expenses And Revenues
Chapter 5 Balancing-Off Accounts
Chapter 6 The Trial Balance

Part 2 The financial statements of sole proprietors
Chapter 7 Statements Of Profit Or Loss: An Introduction
Chapter 8 Statements Of Financial Position
Chapter 9 Statements Of Profit Or Loss And Statements Of Financial Position: Further Considerations
Chapter 10 Accounting Concepts And Assumptions

Part 3 Books of original entry
Chapter 11 Books Of Original Entry And Ledgers
Chapter 12 The Banking System In The Uk
Chapter 13 Cash Books
Chapter 14 Accounting For Sales
Chapter 15 Accounting For Purchases
Chapter 16 Accounting For Returns
Chapter 17 Thejournal
Chapter 18 The Analytical Petty Cash Book And The Imprest System
Chapter 19 Value Added Tax
Chapter 20 Columnar Day Books
Chapter 21 Payroll Accounting

Part 4 Computerised accounting
Chapter 22 Information Technology And Accounting
Chapter 23 Computerised Information Systems

Part 5 Adjustments for financial statements
Chapter 24 Capital Expenditure And Revenue Expenditure
Chapter 25 Bad Debts, Allowances For Doubtful Debts, And Provisions For Discounts On Accounts Receivable
Chapter 26 Depreciation Of Non-Current Assets: Nature And Calculations
Chapter 27 Double Entry Records For Depreciation
Chapter 28 Accruals And Prepayments And Other Adjustments For Financial Statements
Chapter 29 The Valuation Of Inventory
Chapter 30 Bank Reconciliation Statements
Chapter 31 Control Accounts
Chapter 32 Errors Not Affecting The Balancing Of The Trial Balance
Chapter 33 Suspense Accounts And Errors

Part 6 Special accounting procedures
Chapter 34 Introduction To Accounting Ratios
Chapter 35 Single Entry And Incomplete Records
Chapter 36 Receipts And Payments Accounts And Income And Expenditure Accounts
Chapter 37 Manufacturing Accounts
Chapter 38 Departmental Accounts
Chapter 39 Statements Of Cash Flows
Chapter 40 Joint Venture Accounts

Part 7 Partnership accounts and company accounts
Chapter 41 Partnership Accounts: An Introduction
Chapter 42 Goodwill For Sole Proprietors And Partnerships
Chapter 43 Revaluation Of Partnership Assets
Chapter 44 Partnership Dissolution
Chapter 45 An Introduction To The Financial Statements Of Limited Liability Companies
Chapter 46 Purchase Of Existing Partnership And Sole Proprietor Businesses

Part 8 An introduction to financial analysis
Chapter 47 An Introduction To The Analysis And Interpretation Of Accounting Statements

Part 9 An introduction to management accounting
Chapter 48 An Introduction To Management Accounting

Appendix 1 Answers to review questions
Appendix 2 Answers to multiple choice questions
Appendix 3 Glossary