000			02739nam a2200289 4500
005			20250606083306.0
020			_a 9781292129143 _cTZS 139,223/=
020			_a 9781292129198
020			_a1292129190
040			_aMUL _beng. _eAACR
082			_a657.2 ROB
100			_a Robinson, Sheila I.
245			_a Frank Wood's book-keeping and accounts _c/ Sheila I. Robinson (Author) and Frank Wood (Author)
250			_a9th ed.
260			_aEngland : _bPearson, _cc2018.
300			_aviii,622 p. : _c27 cm. _bcol. ill.;
504			_aIncludes index ( p. 616 - p. 622).
505			_aPART 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
546			_aeng.
650			_aBook keeping
650			_aFinancial accounts
650			_aPrinciples of accounting
650			_aOriginal entry _vBooks
650			_aFinancial statements
700			_a Wood, Frank
942			_cBK
999			_c10963 _d10963