Book-keeping and Accounts
by Frank Wood, Sheila Robinson
9th Edition
Publisher: Pearson (Intl)
Book Details
| Print ISBN | 9781292129143 |
| eText ISBN | 9781292129204 |
| Publisher | Pearson (Intl) |
| Publishing Year | 2018 |
| Edition | 9th Edition |
| Language | English |
Book-keeping and Accounts, 9th Edition, is a textbook designed for students learning book-keeping and accounting for the first time. The text establishes foundational knowledge across primary financial record-keeping systems and statements.
The textbook examines core recording methods, including the accounting equation, double entry procedures, and books of original entry such as day books and cash books. It also explains financial statements for sole traders alongside adjustments for asset depreciation, bad debts, and prepayments.
Intended as an accessible guide for students during their undergraduate studies, the volume introduces topics gradually. It pairs this steady pacing with clear explanations of technical accounting terminology.
Table of Contents
Chapter 1: Introduction to accounting principles
Chapter 2: The accounting system
Chapter 3: The accounting equation and statement of financial position
Chapter 4: The double entry system for assets, liabilities and capital
Chapter 5: The double entry system for inventory
Chapter 6: The double entry system for expenses and revenues
Chapter 7: Balancing off accounts
Chapter 8: The trial balance
Chapter 9: Capital and revenue expenditures
Chapter 10: Introduction to statements of profit or loss
Chapter 11: Statements of financial position
Chapter 12: Statements of profit or loss and statements of financial position: further considerations
Chapter 13: Accounting standards, rules and concepts
Chapter 14: Value added tax (VAT)
Chapter 15: Business documentation
Chapter 16: Division of the ledger: sales day book and sales ledger including VAT
Chapter 17: Purchases day book and purchases returns day book
Chapter 19: Analytical day books
Chapter 20: Business banking
Chapter 21: Cash books
Chapter 22: Petty cash and the imprest system
Chapter 23: Bank reconciliation statements
Chapter 24: The journal
Chapter 25: Control accounts
Chapter 26: Depreciation of non-current assets
Chapter 27: Double entry records for depreciation and the disposal of assets
Chapter 28: Bad debts and allowances for doubtful debts
Chapter 29: Accruals, prepayments and other adjustments for financial statements
Chapter 30: Extended trial balance
Chapter 31: Inventory valuation
Chapter 32: Errors not affecting trial balance agreement
Chapter 33: Suspense accounts and errors
Chapter 34: Single entry and incomplete reocrds
Chapter 35: Accounting for non-profit-making organisations
Chapter 36: Partnership accounts
Chapter 37: Limited company accounts
Chapter 38: Manufacturing accounts
Chapter 39: Analysis and interpretation of financial statements
Chapter 40: Computers and accounting systems
Chapter 41: Ethics: getting it right as a professional
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