TY  - BOOK
AU  -  Robinson, Sheila I.
AU  -  Wood, Frank
TI  -  Frank Wood's book-keeping and accounts
SN  -  9781292129143
U1  - 657.2 ROB 
PY  - 2018///
CY  - England
PB  - Pearson
KW  - Book keeping
KW  - Financial accounts
KW  - Principles of accounting
KW  - Original entry
KW  - Books
KW  - Financial statements
N1  - Includes index ( p. 616 - p. 622); 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: Introduction to statements of profit or loss 11: Statements of financial position 12: Statements of profit or loss 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 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 reocrds 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 TO E

ER  -