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Business accounting 1 / Frank Wood and Alan Sangster.

By: Contributor(s): Material type: TextTextPublication details: London : Financial Times Pitman Pub., 1999.Edition: 8th edDescription: ix, 656 p. ; 25 cmISBN:
  • 0273637428
Subject(s): DDC classification:
  • 657 WOO
Holdings
Item type Current library Call number Copy number Status Date due Barcode
Standard Loan Moylish Library Main Collection 657 WOO (Browse shelf(Opens below)) 2 Checked out 30/06/2020 39002100345058

Enhanced descriptions from Syndetics:

Fully updated and revised, Volume 1 now includes more complete coverage of special accounting procedures and partnerships. Chapters on partnership dissolution, joint venture accounts, bills of exchange, and consignment accounts, have been incorporated. A selection of recent questions from examining boards and professional bodies has been included. *More Complete coverage: four chapters on special accounting procedures and partnership accounts. *Recent selection of questions from examining boards and professional bodies. *Comprehensive coverage of basic bookkeeping and accounting. *Large number of examples, questions and answers. *Simple explanations in short chapters with logical progression. *More complete coverage: four chapters on special accounting procedures and partnership accounts.. *Recent selection of questions from examining boards and professional bodies.

Previous ed.: London : Pitman, 1996.

Cover title: Frank Wood\'s business accounting 1.

Includes index.

Table of contents provided by Syndetics

  • Part 1 Special Accounts
  • 1 Joint venture accounts
  • 2 Bills of exchange
  • 3 Consignment accounts
  • 4 Branch accounts
  • 5 Hire purchase accounts
  • 6 Investment accounts
  • 7 Asset valuation
  • Part 2 Companies
  • 8 Limited companies: general background
  • 9 The issue of shares and debentures
  • 10 Companies purchasing and redeeming their own shares and debentures
  • 11 Limited companies taking over other businesses
  • 12 Taxation in Company Financial Statements
  • 13 Provisions, reserves and liabilities
  • 14 The increase and reduction of the share capital of limited companies
  • 15 Distributable profit
  • 16 Accounting standards and related documents
  • a Introduction
  • b International accounting standards Vs Hong Kong accounting standards
  • c Statement of Principles
  • d SSAP1: Disclosure of accounting policies
  • e SSAP2: Extraordinary items and prior period adjustments
  • f SSAP3: Stocks and work in progress (superseded by SSAP 22 and 23)
  • g SSAP4: Statement of changes in financial position (superseded by SSAP 15)
  • h SSAP5: Earnings per share
  • i SSAP6: Depreciation accounting (superseded by SSAP 17)
  • j SSAP7: Group accounts
  • k SSAP8: Accounting for contingencies
  • l SSAP9: Accounting for post balance sheet events
  • m SSAP10: Accounting for associated companies
  • n SSAP11: Foreign currency translation
  • o SSAP12: Accounting for deferred tax
  • p SSAP13: Accounting for investment properties
  • q SSAP14: Accounting for leases and hire purchase contracts
  • r SSAP 15: Cash flow statements
  • s SSAP 16: Research and development costs
  • t SSAP 17: Property, plant and equipment
  • u SSAP 18: Revenue
  • v SSAP 19: Borrowing costs
  • w SSAP 20: Related party disclosures
  • x SSAP 21: Accounting for interests in joint ventures
  • y SSAP 22: Inventories
  • z SSAP 23: Construction contracts
  • 17 The final accounts of limited companies: profit and loss accounts, related statements and notes
  • 18 The final accounts of limited companies: balance sheets
  • 19 Published accounts of limited companies: accompanying notes
  • 20 Cash flow statements
  • 21 Construction contracts
  • Part 3 Groups
  • 22 Group accounts: an introduction
  • 23 Consolidation of balance sheets: basic mechanics I
  • 24 Consolidation of balance sheets: basic mechanics II
  • 25 Inter-company dealings: indebtedness and unrealised profit in stocks
  • 26 Consolidated financial statements: acquisition of shares in subsidiaries at different dates
  • 27 Intra-group dividends
  • 28 Consolidated balance sheets: sundry matters
  • 29 Consolidation of the accounts of a vertical group of companies
  • 30 Consolidated profit and loss accounts
  • 31 Consolidated financial statements
  • 32 Accounting for associated companies
  • Part 4 Decision Making and Financial Reporting
  • 33 Accounting ratios: a further view
  • 34 Interpretation of financial statements
  • 35 Social accounting

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