TY - BOOK AU - Wood,Frank AU - Robinson,Sheila I. TI - Financial accounting: maintaining financial records and accounts : unit 5, NVQ Level 3, AAT, CAT SN - 0273639803 (pbk.) U1 - 657 PY - 2001/// CY - Harlow, England PB - Financial Times/Prentice Hall KW - Accounting KW - Problems, exercises, etc KW - Records KW - Management N1 - Includes index; Preface. - Acknowledgements. - 1. Financial Management of a Business. - 2. The Accounting Cycle. - 3. The Trial Balance. - 4. Trading and Profit and Loss Accounts: An Introduction. - 5. Balance Sheets. - 6. Trading and Profit and Loss Accounts and Balance Sheets: Further Considerations. - 7. Accounting Concepts and the Regulatory Framework of Accounting. - 8. Capital and Revenue Expenditure. - 9. Methods of Depreciation and the Acquisition of Fixed Assets. - 10. Double Entry Records for Depreciation and the Disposal of Assets. - 11. Bad Debts and Provisions for Bad Debts. - 12. Other Adjustments for Final Accounts. - 13. Stock Valuation. - 14. The Journal. - 15. Control Accounts and Reconciliation of Ledger Accounts. - 16. The Extended Trial Balance. - 17. Bank Reconciliation Statements. - 18. Single Entry and Incomplete Records. - 19. Club and Society Accounts. - 20. Partnerships. - 21. Manufacturing Accounts. - Appendix 1: Practice Assessments. - Appendix 2: Useful Names and Adresses. - Answers. - Index ER -