TY  - BOOK
AU  - Wood,Frank
AU  - Sangster,Alan
TI  - Frank Wood's business accounting 1
SN  - 9780273712121 
AV  - HF5635 .W66 2008
PY  - 2008///
CY  - New York
PB  - Pearson education limited
KW  - Accounting
N1  - Includes indexes;  The accounting equation and the balance sheet -- The double entry system for assets, liabilities and capital -- Inventory -- The effect of profit or loss on capital and the double entry system for expenses and revenues -- Balancing off accounts -- The trial balance -- Income statements; an introduction -- Balance sheets -- Income statements and balance sheets: further considerations -- Accounting concepts and assumptions -- Books of original entry and ledgers -- The banking system in the UK -- Cashbooks -- Sales day books -- The journal -- The analytical petty cash book and the imprest system -- Value added tax -- Columnar day books -- Employees' pay -- Computers and accounting -- Computerised accounting systems -- Capital expenditure and revenue  expenditure -- Bad debts, allowance for doubtful debts, and provisions for discounts on accounts receivable -- Depreciation of non-current assets:nature and calculations -- Double entry records  for depreciation -- Accruals and prepayments  and  other adjustment for financial  statements -- The valuation of inventory -- Bank reconciliation statements -- Control accounts -- Errors not affecting the balancing of the trial balance -- Suspense accounts and errors -- Introduction to accounting ratios -- Single entry and incomplete records -- Receipts and payments accounts  and income  and expenditure  accounts -- Manufacturing accounts -- Statements of cash flows -- Joint venture accounts -- Partnership accounts: an introduction -- Goodwill for sole traders and partnership -- Revaluation of partnership assets -- Partnership dissolution -- An introduction to the financial statements of limited liability companies -- Purchase of existing partnership and sole traders businesses -- An introduction to the analysis and interpretation  of accounting  statements -- An introduction to management accounting
UR  - http://www.loc.gov/catdir/toc/ecip088/2008000210.html
ER  -