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BUSINESS ACCOUNTING VOL 2


WOOD F., SANGSTER A.

wydawnictwo: PEARSON , rok wydania 2005, wydanie X

cena netto: 225.00 Twoja cena  213,75 zł + 5% vat - dodaj do koszyka

Business Accounting is the world's bestselling textbook on bookkeeping and accounting.  This volume builds on the clear and straight forward introduction of volume 1 to provide students with coverage of more advance aspects of financial accounting.  Each topic is back up by a wealth of worked examples, as well as a rich pool of self assessment material, so that students can monitor their own progress and understanding.


Features

  • Hundreds of review questions, activities and multiples choice questions, so that students can judge how well they understand and can apply what they are learning.
  • Real exam questions at the end of every chapter and exam guidance to help students prepare better for exams and improve their results.
  •  Intensive coverage of the underlying techniques and skills of accounting preparing students to better understand double entry bookkeeping and preparation of accounting information.
  • Comprehensive coverage of how to prepare accounts of sole traders, partnerships, companies and groups providing deeper understanding of the differences.
  • Universal approach appealing to students from a broad range of educational backgrounds.

Contents

Part One: Special accounts

1. Accounting for branches
2. Hire purchase accounts

Part Two: 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 Three: 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 Four: Financial analysis

27. Accounting ratios
28. Interpretation of financial statements                                                            

Part Five: 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 Six: Costing

35. Elements of costing
36. Absorption and marginal costing
37. Job, batch and process costing
Part Seven: Budgets
38. Budgeting and budgetary control
39. Cash budgets
40. Co-ordination of budgets                                                                                

Part Eight: Standard costing and variance analysis

41. Standard costing                                                                                            
42. Materials and labour variances
43. Overhead and sales variances                                                                    

Part Nine: Planning, control and decision making

44. Break-even analysis
45. Interest, annuities and leasing
46. Capital expenditure appraisal
47. The balanced scorecard

Part Ten: 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   

Paperback, 848 pages 

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