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Frank Wood's Business Accounting, Volume 2 - Alan Sangster, Frank Wood

Frank Wood's Business Accounting, Volume 2

Buch | Softcover
680 Seiten
2018 | 14th edition
Pearson Education Limited (Verlag)
978-1-292-20917-3 (ISBN)
CHF 113,45 inkl. MwSt
Now celebrating more than 50 years in publication, Frank Wood’s Business Accounting Volume 2 continues to provide an essential guide for accounting students around the world.

 

With the 14th edition now repositioned to take a deeper focus on financial accounting, analysis and reporting, this book builds upon the fundamentals of financial accounting to provide you with all the necessary tools you need to help pass your accounting exams.

 

New to this edition:

·    Focus on financial accounting, analysis and reporting to provide further depth

·    'Maths for Accounting' Chapter

·    'Earnings Management' Chapter

 

 

For lecturers, the suite of resources available at www.pearsoned.co.uk/wood to accompany this textbook includes:

·    a complete solutions guide

·    PowerPoint slides for each chapter 

 

 

Alan Sangster is Professor of Accounting at the University of Sussex and formerly at other universities in the UK, Brazil, and Australia.

 

Frank Wood formerly authored this text and he remains one of the best-selling authors of accounting textbooks.

 

Notes for teachers and lecturers

Notes for students

The Last Lecture

Acknowledgements

 

Part 1 Companies

 

1 Limited companies: general background

2 The issue of shares and loan notes

3 Companies purchasing and redeeming their own shares and  loan notes

4 Limited companies taking over other businesses

5 Taxation in company financial statements

6 Provisions, reserves and liabilities

7 The increase and reduction of the share capital of limited companies

8 Accounting standards, related documents and accounting ethics

9 The financial statements of limited companies: income statements, related statements and notes

10 The financial statements of limited companies: balance sheets

11 Published financial statements of limited companies: accompanying notes

12 Statements of cash flows

 

Part 2 Groups

 

13 Group financial statements: an introduction

14 Consolidation of balance sheets: basic mechanics (I)

15 Consolidation of balance sheets: basic mechanics (II)

16 Intercompany dealings: indebtedness and unrealised profit in inventory

17 Consolidated financial statements: acquisition of shares in subsidiaries at different dates

18 Intra-group dividends

19 Consolidated balance sheets: sundry matters

20 Consolidation of the financial statements of a group of companies

21 Consolidated income statements and statements of comprehensive income

22 Business combinations: purchase method accounting

23 Standards covering subsidiaries, associates and joint arrangements

 

Part 3 Financial calculations and analysis

 

24 Maths for accounting

25 Interest, annuities and leasing

26 Accounting ratios

27 Interpretation of financial information

 

Part 4 Issues in financial reporting

 

28 Theories of accounting-related choice

29 Earnings management

30 Theories of accounting practice

31 Current cost accounting

32 Social and environmental reporting and integrated reporting

33 Corporate governance

34 Public sector accounting

35 Accounting for management control

36 The balanced scorecard

 

 

 Part 5 The emerging business environment of accounting

 

37 The supply chain and enterprise resource planning systems

38 E-commerce and accounting

39 Forensic accounting

 

Appendices

 

1 Interest tables

2 Answers to review questions

3  Glossary

 

Index

 

Erscheinungsdatum
Verlagsort Harlow
Sprache englisch
Maße 186 x 242 mm
Gewicht 1120 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 1-292-20917-8 / 1292209178
ISBN-13 978-1-292-20917-3 / 9781292209173
Zustand Neuware
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