Book-Keeping & Accounts, 8th edition


By Frank Wood & Sheila Robinson
July 2013
Pearson Education
Distributed by Trans-Atlantic Publications
ISBN: 9780273773061
612 pages
$95.00 Paper Original

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The highly successful Book-keeping and Accounts is an essential textbook for students undertaking studies of book-keeping and accounting for the first time.

It is a well recognised text used by lecturers teaching students undertaking the Association of Accounting Technicians (AAT) Foundation and Intermediate Examinations, The AAT’s Diploma Pathway, International Association of Book-keepers (IAB), A Level Examinations, Oxford Cambridge and Royal Society of Arts (OCR) and as a general foundation text for personel employed in the accountancy profession.

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 Income statements: an introduction 
11 Statements of financial position 
12 Income statements 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 ledger including VAT 
18 Sales returns 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 records 
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 Glossary of accounting terms 
B Model layouts for financial statements and worksheets 
C Multiple-choice questions 
D Answers to multiple-choice questions 
E Answers to exercises 
Index

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