Business Accounting UK GAAP Volume 1

Cover
Business Accounting Uk Gaap 1
Contents
Notes for teachers and lecturers
Notes for students
Publisher’s acknowledgements
Part 1 Introduction to Double Entry Bookkeeping
	Chapter 1 The accounting equation and the balance sheet
	Chapter 2 The double entry system for assets, liabilities and capital
	Chapter 3 Stock
	Chapter 4 The effect of profit or loss on capital and the double entry system for expenses and revenues
	Chapter 5 Balancing-off accounts
	Chapter 6 The trial balance
Part 2 The Financial Statement of sole Traders
	Chapter 7 Trading and profit and loss accounts: an introduction
	Chapter 8 Balance sheets
	Chapter 9 Trading and profit and loss accounts and balance sheets:further considerations
	Chapter 10 Accounting concepts and assumptions
Part 3 Book of original entry
	Chapter 11 Books of original entry and ledgers
	Chapter 12 The banking system in the UK
	Chapter 13 Cash books
	Chapter 14 Day books and returns day books
	Chapter 15 The journal
	Chapter 16 The analytical petty cash book andthe imprest system
	Chapter 17 Value Added Tax
	Chapter 18 Columnar day books
	Chapter 19 Employees’ pay
	Chapter 20 Computers and accounting
	Chapter 21 Computerised accounting systems
Part 4 Adjustments for financial statements
	Chapter 22 Capital expenditure and revenue expenditure
	Chapter 23 Bad debts, provisions for doubtfuldebts, and provisions for discountson debtors
	Chapter 24 Depreciation of fixed assets:nature and calculations
	Chapter 25 Double entry records for depreciation
	Chapter 26 Accruals and prepayments and other adjustments for financial statements
	Chapter 27 The valuation of stock
	Chapter 28 Bank reconciliation statements
	Chapter 29 Control accounts
	Chapter 30 Errors not affecting the balancing of the trial balance
	Chapter 31 Suspense accounts and errors
Part 5 Special accounting procedures
	Chapter 32 Introduction to accounting ratios
	Chapter 33 Single entry and incomplete records
	Chapter 34 Receipts and payments accountsand income and expenditure accounts
	Chapter 35 Manufacturing accounts
	Chapter 36 Departmental accounts
	Chapter 37 Cash flow statements
	Chapter 38 Joint venture accounts
Part 6 Partnership accounts and company accounts
	Chapter 39 Partnership accounts:an introduction
	Chapter 40 Goodwill for sole traders and partnerships
	Chapter 41 Revaluation of partnership assets
	Chapter 42 Partnership dissolution
	Chapter 43 An introduction to the financial statements of limited liability companies
	Chapter 44 Purchase of existing partnership and sole traders’ businesses
Part 7 An Introduction to financial analysis
	Chapter 45 An introduction to the analysis and interpretation of accounting statements
Part 8 Other topics
	Chapter 46 International GAAP
	Chapter 47 An introduction to management accounting
Appendices
	1 Answers to review questions
	2 Answers to multiple choice questions
	3 Glossary
Index