Business Accounting UK GAAP Vol. 2
By Alan Sangster
Financial Times/ Prentice Hall
Distributed by Trans-Atlantic Publications Inc.
December 2008
ISBN:9780273718802
840 Pages
$97.50 paper original
Description
Frank Wood’s Business Accounting volumes are the world’s best-selling textbooks on bookkeeping and accounting. Now for the first time, the authors have produced an indispensable textbook specifically for accounting students and professionals working with UK GAAP practice and terminology.
Contents
Notes for teachers and lecturers
Notes for students
Part 1 Special Accounts
1 Accounting for branches
2 Hire purchase accounts
3 Contract accounts
Part 2 Companies
4 Limited companies
5 The issues of shares and debentures
6 Companies purchasing and redeeming their own shares and debentures
7 Limited companies taking over other businesses
8 Taxation in company financial statements
9 Provisions, reserves and liabilities
10 The increase and reduction of the share capital of limited companies
11 Accounting standards and related documents
12 The financial statements of limited companies: profit and loss accounts, related statements and notes
13 The financial statements of limited companies: balance sheets
14 Published financial statements of limited companies: accompanying notes
15 Cash flow statements
Part 3 Groups
16 Group financial statements: an introduction
17 Consolidation of balance sheets: basic mechanics (I)
18 Consolidation of balance sheets: basic mechanics (II)
19 Intercompany dealings: indebtedness and unrealised profit in stocks
20 Consolidated financial statements: acquisition of shares in subsidiaries at different states
21 Intragroup dividends
22 Consolidated balance sheets: sundry matters
23 Consolidation of the financial statements of a vertical group of companies
24 Consolidated profit and loss accounts
25 Consolidated financial statements: acquisitions and mergers
26 Standards covering subsidiary and associated undertakings and joint ventures
Part 4 Financial analysis
27 Accounting ratios
28 Interpretation of financial statements
Part 5 Issues in financial reporting
29 Accounting theory
30 Current cost accounting
31 Social accounting
32 Corporate governance
33 Public sector governance
34 Accounting for management control
Part 6 Costing
35 Elements of costing
36 Absorption and marginal costing
37 Job, batch and process costing
Part 7 Budgets
38 Budgeting and budgetary control
39 Cash budgets
40 Co-ordination of budgets
Part 8 Standard costing and variance analysis
41 Standard costing
42 Materials and labour variances
43 Overhead and sales variances
Part 9 Planning, control and decision making
44 Break-even analysis
43 Interest, annuities and leasing
46 Capital expenditure appraisal
47 The balanced scorecard
Part 10 Planning, control and decision making
48 The supply chain and enterprise resource planning systems
49 E-commerce and accounting
Appendices
1 Interest tables
2 Answers to review questions
3 Glossary
Index
Features
- Easy-to-follow explanations of contemporary accounting practice
- Clear and logical progression through topics
- Chapters on contemporary topics such as Corporate Governance and Public Sector Accounting
- Worked examples for all areas of the subject and areas of difficulty such as ratio analysis
- Activities designed to reinforce your understanding of key concepts
- Over 300 review questions, including past examination board questions
- Regularly updated Companion Website at www.pearsoned.co.uk/wood including further self-test questions, accounting updates and weblinks