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ISBN 10: 1292084669
ISBN 13: 9781292084664
Author: Alan Sangster, Frank Wood
Part 1: Introducing Financial Accounting and the Double Entry System
Introducing Financial Accounting and the Balance Sheet
The Double Entry System for Assets, Liabilities, and Capital
The Double Entry System for Income and Expenses
Double Entry for Purchases and Sales of Inventory
Balancing Off Ledger Accounts
The Trial Balance
Multiple-choice questions: Set 1
Part 2: The Financial Statements of Sole Traders
7. Income Statements
8. Balance Sheets
9. Income Statements and Balance Sheets: Further Considerations
10. Accounting Concepts and the Conceptual Framework
Part 3: Adjustments Before Preparing Financial Statements
11. The Valuation of Inventory
12. Bad Debts and Allowances for Doubtful Debts
13. Capital Expenditure and Revenue Expenditure
14. Non-Current Assets: Depreciation and Disposals
15. Accruals and Prepayments
Multiple-choice questions: Set 2
Part 4: Books of Original Entry
16. Books of Original Entry, Source Documents, and Ledger Systems
17. A System for Recording Sales and Purchases Made on Credit Terms
18. The Cash Book and the Petty Cash Book
19. The Journal and the Payroll
20. Value Added Tax (VAT)
Multiple-choice questions: Set 3
Part 5: Controls, Checks, and Errors
21. Bank Reconciliations
22. Control Accounts for Trade Receivables and Trade Payables
23. Errors Not Affecting Trial Balance Agreement
24. Suspense Accounts and Errors
25. Single Entry and Incomplete Records
Scenario questions
Part 6: Further Financial Accounting Procedures
26. Introduction to the Statement of Cash Flows
27. Receipts & Payments Accounts and Income & Expenditure Accounts
Multiple-choice questions: Set 4
Part 7: Accounting for Partnerships
28. Introduction to Accounting for Partnerships
29. Goodwill for Sole Traders and Partnerships
30. Revaluation of Partnership Assets
31. Partnership Dissolution
Part 8: Accounting for Companies
32. Introduction to Accounting for Companies
33. The Published Financial Statements of Companies
34. The Statement of Cash Flows for Companies
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Tags: Alan Sangster, Frank Wood, business, accounting