Business Accounting Vol 2

 Business Accounting is the world's best-selling textbook on bookkeeping and accounting. It gives clear explanations, in straightforward language, with a wealth of worked examples and a large number of questions and answers. These features have made it for many years the number one choice for both students and lecturers. Literally millions of students have studied and passed accounting examinations using Business Accounting.  In the ninth edition of Volume 2, chapters have been updated to reflect changes in the accounting environment and three new chapters added on the Balanced Scorecard, the Supply Chain and Enterprise Resource Planning Systems, and e-Commerce and Accounting. The chapter on Discounting Techniques has been expanded into two chapters on Interest, Annuities and Leasing, and on Capital Expenditure Appraisal to allow the techniques of capital investment appraisal to be studied independently. The opportunity has been taken to transfer chapters on Container Accounts, Value Added Statements and Investment Accounts to the Companion Website.  New pedagogical features:

• Learning Outcomes linked to revised Learning Objectives;
• Activities designed to broaden and reinforce students' understanding of concepts;
• Glossary defining key terms and concepts, referenced to the chapter in which they appear;
• Notes for students to help them with their studies and examinations;
• Two-colour design to emphasise key points.

 The book is widely used on professional and secondary-level accounting courses. It builds on Business Accounting 1 to cover advanced aspects of financial accounting. It also covers introductory aspects of management accounting suitable for use at all levels up to and including professional foundation level courses and first year degree courses. Students and lecturers choose Business Accounting because it gives:

• comprehensive coverage of accounting principles;
• a large number of worked examples, practice questions and answers;
• clear explanations in short chapters with logical progression.

 The authors  Frank Wood BSc (Econ) FCA - the world's best-selling author of accounting textbooks.  Alan Sangster BA MSc Cert TESOL CA - Professor of Accounting at the Open University Business School, and was previously at The Queen's University of Belfast, the University of Aberdeen and the University of Strathclyde.  Also available:  Frank Wood's Business Accounting 1  9th edition  Frank Wood and Alan Sangster  0 273 65552 3

List of contents

Notes for teachers and lecturers
Notes for students
PART 1 SPECIAL ACCOUNTS
1 Branch accounts
2 Hire purchase accounts
PART 2 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 notes14 FRS 1: Cash flow statements
15 Contract accounts
PART 3 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 Intragroup 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 - FRS 6: Acquisitions and mergers
26 Standards covering subsidiary and associated undertakings
PART 4 FINANCIAL ANALYSIS
27 Accounting ratios
28 Interpretation of financial statements
PART 5 ISSUES IN FINANCIAL REPORTING
29 Accounting theory
30 Current cost accounting
31 Social accounting
32 Accounting for management control
PART 6 COSTING
33 Elements of costing
34 Absorption and marginal costing
35 Job, batch and process costing
PART 7 BUDGETS
36 Budgeting and budgetary control
37 Cash budgets
38 Co-ordination of budgets
PART 8 STANDARD COSTING AND VARIANCE ANALYSIS
39 Standard costing
40 Materials and labour variances
41 Overhead and sales variances
PART 9 PLANNING, CONTROL AND DECISION MAKING
42 Break-even analysis
43 Interest, annuities and leasing
44 Capital expenditure appraisal
45 The balanced scorecard
PART 10 THE EMERGING BUSINESS ENVIRONMENT OF ACCOUNTING
46 The supply chain and enterprise resource planning systems
47 E-commerce and accounting
APPENDICES
1 Interest tables
2 Answers to Review Questions
3 Glossary
Index

Summary

Known as the Bible of accounting this book offers a thorough introduction to financial accounting. Full coverage of special accounting procedures and partnerships are retained in this modernized version of the two volumes, logically taking the reader through a typical first year course.

Product details

• Authors: Alan Sangster, Frank Wood
• Publisher: Pearson Academic
• Languages: English
• Product format: Paperback / Softback
• Released: 01.01.2002
• EAN: 9780273655572
• ISBN: 978-0-273-65557-2
• No. of pages: 758
• Dimensions: 189 mm x 246 mm x 45 mm
• Weight: 1449 g
• Series: Financial Times; Financial Times
• Subjects: Guides > Law, job, finance; Buchhaltung, Finanzbuchhaltung : Lehrwerke