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For undergraduate degrees and professional courses in Accounting or Business. Prepare for exams and learn essential accounting techniques with this bestselling and straightforward introduction to financial accounting A well-structured, easy-to-read introduction to the subject. Packed full of examples, it is a must have for students and professionals alike. Dr Sarah Borthwick, Edinburgh Napier University Frank Woods Business Accounting, 15th edition is the worlds bestselling textbook on bookkeeping and accounting. It is an uncomplicated introduction to what financial accounting is and does, teaching accounting ideas and methods using a straightforward style that is easy to digest whether you are new to accounting or not. Used by generations of students and professionals across the globe, this book provides clear explanations of essential principles and concepts you need to have an understanding of in accounting, including the meaning of important terminology, fundamental bookkeeping and accounting techniques, the key financial statements, and the crucial importance of accounting to any business. Personalize learning with MyLab Accounting By combining trusted author content with digital tools and a flexible platform, MyLab personalises the learning experience and improves results for each student. Over 700 questions and problems are available in MyLab which test the ideas in this book, many of which can be used multiple times with a different calculation each time to complete Front Cover Half Title Title Page Copyright Page Contents Notes for teachers and lecturers Notes for students The Last Lecture Publisher's acknowledgements part 1 Introduction to financial accounting 1 The background and the main features of financial accounting 2 Recording transactions 3 Inventory 4 The effect of profit or loss on capital and the double entry system for expenses and revenues 5 Balancing-off accounts 6 The trial balance Multiple-choice questions: Set 1 part 2 The financial statements of sole proprietors 7 Income statements 8 Balance sheets 9 Income statements and balance sheets: further considerations 10 Accounting concepts and the conceptual framework part 3 Books and transactions 11 Books of original entry and ledgers 12 Cash books 13 The analytical petty cash book and the imprest system 14 Accounting for sales, purchases and returns 15 The journal 16 Value added tax (VAT) Multiple-choice questions: Set 2 part 4 Adjustments to financial statements 17 Maths for accounting 18 Inventory valuation 19 Bad debts, allowances for doubtful debts, and allowances for prompt payment discounts 20 Capital expenditure and revenue expenditure 21 Depreciation 22 Accruals and prepayments Multiple-choice questions: Set 3 part 5 Controls, checks and errors 23 Control accounts 24 Bank reconciliations 25 Errors not affecting the balancing of the trial balance 26 Suspense accounts and errors 27 Single entry and incomplete records Scenario questions part 6 Further accounting procedures 28 Introduction to the statement of cash flows 29 Receipts and payments accounts and income and expenditure accounts 30 Joint ventures Multiple-choice questions: Set 4 part 7 Accounting for partnerships 31 Partnerships 32 Goodwill for sole proprietors and partnerships 33 Revaluation of partnership assets 34 Partnership dissolution part 8 Accounting for companies 35 Introduction to accounting for companies 36 The published financial statements of companies 37 The statement of cash flows for companies part 9 An introduction to financial analysis 38 Accounting ratios 39 Analysis and interpretation of financial statements part 10 Accounting today 40 Accounting today Multiple-choice questions: Set 5 Appendices 1 Answers to review questions 2 Answers to multiple-choice questions 3 Glossary Index Credits Back Cover Prepare for your exams and learn essential accounting techniques with this bestselling introduction to financial accounting. Frank Wood's Business Accounting, 15th edition is the world's best-selling textbook on bookkeeping and accounting, ideal for those who are new to the field as well as students and professionals who are more experienced. With its clear structure and reader-friendly language, it is a comprehensive, easy-to-follow introduction to the principle ideas and methods in business accounting, from the all-important terminology and techniques to the key financial statements. With updated, enhanced features and review questions, this edition will broaden your understanding of the methods around the subject and create a solid foundation for your knowledge in accounting. Such features are the Learning Objectives and Outcomes included at the beginning and end of each chapter, giving you a clear learning direction and allowing you to check your knowledge of the material. A range of activities and questions throughout the book will help you further test what you have learned, followed by the answers at the end of each chapter so you can learn from your mistakes and solidify your knowledge. Used by generations of students and professionals across the globe, this industry-leading text provides everything you need to know, to gain a solid understanding of the essential accounting principles and concepts. Instructors, pair this text with MyLab® Accounting By combining trusted author content with digital tools and a flexible platform, MyLab personalises the learning experience and improves results for each student. Over 700 questions and problems are available in MyLab which test the ideas in this book, many of which can be used multiple times with a different calculation each time to complete. If you would like to purchase both the physical text and MyLab Accounting search for: 9781292365510 Frank Wood's Business Accounting 15th Edition with MyLab® Accounting. Package consists of: 9781292365435 Frank Wood's Business Accounting 15th Edition 9781292365480 Frank Wood's Business Accounting 15th Edition MyLab® Accounting 9781292365473 Frank Wood's Business Accounting 15th Edition Pearson eText "This edition marks a major change in focus that reflects the consolidation of the previous two volumes into one. The emphasis is now exclusively on financial accounting. This change, and the resulting increased focus on company accounting and International GAAP within the text, were made in response to the comments of reviewers of the previous edition, who felt this was what we should be focusing on. This textbook has been written to provide a very thorough introduction to accounting. Anyone seeking to obtain a good grounding in financial accounting will find this book suitable to their needs. This includes those studying accounting on courses at school, college or university; or studying for qualifications from the LCCI, Association of Accounting Technicians, the Institute of Secretaries and Administrators; or for qualifications of any of the six UK and Irish Chartered Accountancy bodies. The financial accounting requirements for National Vocational Qualifications and Scottish Vocational Qualifications are also fully covered"-- Provided by publisher