Business accounting 2 / Frank Wood and Alan Sangster.

Enhanced descriptions from Syndetics:

Every year, thousands of students rely on Frank Wood's best-selling books to help them pass their accountancy exams. Business Accounting is the world's best-selling textbook on bookkeeping and accounting. Now in its tenth edition, it has become the standard introductory text for accounting students and professionals alike. New to this edition: *Over 120 brand new review questions for exam practice*Two new chapters on Corporate Governance and Public Sector Accounting *Coverage of International Accounting Standards 2005*Additional and updated worked examples for areas of difficulty such as ratio analysis Features: *Easy-to-follow explanations of contemporary accounting practice*Clear and logical progression through topics*Activities designed to reinforce your understanding of key concepts*Over 300 review questions, including past examination board questions*100 multiple choice questions with answers*Regularly-updated Companion Website at www pearsoned.co.uk/wood including further self-test questions and accounting standards updates The book is used on a wide variety of courses in accounting and business, both at secondary and tertiary level and for those studying for professional qua accounting. It also covers introductory aspects of management accounting suitable for use at all levels up to and including professional foundation level courses and first-year degree courses. 'A classic textbook that has set thousands of students on a straight path since it was first published, Wood & Sangster's Business Accounting can be recommended without reservation to all accounting students.' Dr George Iatridis, University of Athens, Greece and University of Manchester.

Table of contents provided by Syndetics

• Part 1 Special accounts
• 1 Accounting for branches
• 2 Hire purchase accounts
• Part 2 Companies
• 3 Limited companies: general background
• 4 The issue of shares and debentures
• 5 Companies purchasing and redeeming their own shares and debentures
• 6 Limited companies taking over other businesses
• 7 Taxation in company financial statements
• 8 Provisions, reserves and liabilities
• 9 The increase and reduction of the share capital of limited companies
• 10 Accounting standards and related documents
• 11 The financial statements of limited companies: profit and loss accounts, related statements and notes
• 12 The financial statements of limited companies: balance sheets
• 13 Published financial statements of limited companies: accompanying notes
• 14 Cash flow statements
• 15 Contract accounts
• 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 dates
• 21 Intra-group 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 accounting
• 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
• 45 Interest, annuities and leasing
• 46 Capital expenditure appraisal
• 47 The balanced scorecard
• Part 10 The emerging business environment of accounting
• 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