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Business Accounts 5th Edition

David Cox

The ideal companion for college and first year degree courses.

Paperback :
£18.90 £21.00

ISBN:9781911198147

  • In Stock
  • Includes FREE copy of eBook accessible for 2 years from date of purchase
  • Fast shipping to UK and overseas
eBook :
£16.80 £21.00

ISBN:9781911198147

  • In Stock
  • Accessible for 2 years from date of purchase
  • Paperback copy not included

Overview

Business Accounts is a popular and practical introduction to bookkeeping and financial accounting. The fifth edition, published in 2017, has been updated to incorporate international accounting terminology. It is:

  • Written in easy-to-read, clear text with worked examples, Case Studies, questions and selected answers.
  • Suitable for bookkeeping courses and accounting courses at GCSE, AS and A-Level, Higher National and First Year Degree.

Table of Contents

  • What are Business Accounts?
  • Double-entry Bookkeeping: First Principles
  • Double-entry Bookkeeping: Further Transactions
  • Business Documents
  • Balancing Accounts - the Trial Balance
  • Division of the Ledger - Primary Accounting Records
  • Value Added Tax
  • Cash Book
  • Petty Cash Book
  • Bank Reconciliation Statements
  • An Introduction to Computer Accounting
  • Financial Statements
  • Accruals and Prepayments
  • Depreciation of Non-current Assets
  • Irrecoverable Debts and Provision for Doubtful Debts
  • The Extended Trial Balance
  • The Rules of Accounting
  • The Journal
  • Correction of Errors
  • Control Accounts
  • Incomplete Records
  • Club and Society Accounts
  • Partnership Accounts
  • Changes in Partnerships
  • Manufacturing Accounts
  • Limited Company Financial Statements
  • Statement of Cash Flows
  • Interpretation of Financial Statements

Full-length case studies

  • Case Study 1: Handwritten Bookkeeping
  • Case Study 2: Year-end Adjustments to the Financial Statements

Multiple choice questions

  • Ten sets of graded multiple choice questions at intervals throughout the book (with answers)

Appendices

  • Example Layouts and Financial Statements
  • Answers to Selected Questions

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