Frank Wood's Business Accounting Volume 1 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

Business Accounting Volume 1 is the world's best-selling textbook on bookkeeping and accounting. Now in its eleventh edition, it has become the standard introductory text for accounting students and professionals alike. Business Accounting Volume 1 is used on a wide variety of courses in accounting and business, both at secondary and tertiary level and for those studying for professional qualifications.

Notes for teachers and lecturers

Notes for students

PART 1 Introduction to doubl.e entry bookkeeping

1 The accounting equation and the balance sheet

2 The double entry system for assets, liabilities and capita[

3 Inventory

4 The effect of profit or toss on capita[ and the double entry system forexpenses and revenues

5 Balancing-off accounts

6 The [fiat batance

7 The financial, statements of sol.e tradersIncome statements: an introduction

8 Balance sheetsIncome

9　statements and balance sheets: further considerations

11 Accounting concepts and assumptions

PART 2 Books of original entry

11 Books of original entry and [edgers

12 The banki.ng system in the UK

13 Cash books

14 Sates day book and sates [edger

15 Purchases day book and purchases [edger

16 Returns day books

17 Thejournat

18 The analytical petty cash book and the imprest system

19 Value added tax

21 Columnar day books

21 Emptoyees' pay

22 Computers and accounting

23 Computerised accounting systemsAdjustments for financiat statements

24 Capita[ expenditure and revenue expenditure

25 Bad debts, allowance for doubtful debts, and provisionf.ordiscountson accounts receivable

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