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Book-keeping and Accounts [Paperback]

Frank Wood , Sheila Robinson
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Table of Contents

PART 1 INTRODUCTION TO DOUBLE ENTRY ACCOUNTING
1 Introduction to accounting
2 The accounting equation and the balance sheet
3 The double entry system for assets, liabilities and capital
4 The double entry system for the asset of stock
5 The double entry systems for expenses and revenues
6 Balancing off accounts
7 The trial balance
PART 2 THE FINANCIAL STATEMENTS OF A BUSINESS
8 An introduction to the trading and profit and loss account
9 The balance sheet
10 Financial statements: further considerations
11 Accounting concepts
PART 3 BOOKS OF ORIGINAL ENTRY
12 Books of original entry and ledgers
13 Banking transactions
14 Cash books
15 Bank reconciliation statements
16 Value added tax
17 Petty cash and the imprest system
18 Capital and revenue expenditures
19 The sales day book, sales ledger, related documentation and other considerations
20 The purchases day book, purchases ledger and related documentation
21 The returns day books and documentation
22 Analytical sales and purchases day books
23 Control accounts
24 The journal
PART 4 ADJUSTMENTS FOR FINANCIAL STATEMENTS
25 Methods of depreciation
26 Double entry records for depreciation and the disposal of assets
27 Bad debts and provision for doubtful debts
28 Other adjustments for financial statements
29 Extended trial balance
30 Stock valuation
31 Error and their effect on accounting records
32 Suspense accounts and errors
PART 5 FINANCIAL STATEMENTS OF OTHER ORGANISATIONS
33 Single entry and incomplete records
34 Club accounts
35 Manufacturing accounts
36 Partnership accounts
37 Limited company accounts
38 Analysis and interpretation of accounts

Appendix A Glossary of accounting terms
Appendix B Model layouts for financial statements and worksheet
Appendix C Multiple-choice questions
Appendix D Answers to multiple-choice questions
Appendix E Answers to exercises

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