會(huì)計(jì)學(xué)基礎(chǔ)

內(nèi)容概要

弗蘭克·伍德(1926—2000)在英國會(huì)計(jì)學(xué)界可謂人人皆知，他是《會(huì)計(jì)學(xué)基礎(chǔ)》這部大學(xué)暢銷教材的寫作者，時(shí)至今日，每年仍有數(shù)千名學(xué)生用這本教材通過會(huì)計(jì)考試?！稌?huì)計(jì)學(xué)基礎(chǔ)(會(huì)計(jì)高等院校雙語教學(xué)適用教材)》(作者弗蘭克·伍德、戴維·霍納)是它的精要版。它以會(huì)計(jì)簿記的最基本舉例和講解來闡述，從會(huì)計(jì)等式到會(huì)計(jì)科目，乃至如何編制企業(yè)財(cái)務(wù)報(bào)表，《會(huì)計(jì)學(xué)基礎(chǔ)(會(huì)計(jì)高等院校雙語?學(xué)適用教材)》結(jié)合最新的國際會(huì)計(jì)準(zhǔn)則，以理論加習(xí)題的形式把會(huì)計(jì)基礎(chǔ)理論講得條理清楚，繁簡得當(dāng)，深入淺出的寫作風(fēng)格彰顯了學(xué)術(shù)大師的風(fēng)范。本書適用于財(cái)務(wù)會(huì)計(jì)專業(yè)學(xué)生的基礎(chǔ)學(xué)習(xí)。

作者簡介

　　弗蘭克·伍德，商學(xué)士（經(jīng)濟(jì)學(xué)方向），特許會(huì)計(jì)師學(xué)會(huì)會(huì)員　　戴維·霍納，科爾切斯特高級中學(xué)教導(dǎo)主任。

書籍目錄

Chapter 1Introduction
Learning objectives
Introduction
Sectors in the economy
Types of business organisation
Business objectives
Fundamentals of financial accounting
The accounting equation
International standards
Terminology
Summary
CHAPTER review
Key terms
Review questions
Chapter 2Double-entry bookeeping
Chapter 3Financial statements
Chapter 4Day books and ledgers
Chapter 5Value added tax
Chapter 6Capital and revenue expenditure
Chapter 7Accounting concepts and standsards
Chapter 8Adjustments to the financial statement
Chapter 9Bad debts and provision for doubtful
debts
Chapter 10Depreeiation of non-current assets
Chapter 11Errors and sispense addounts
Chapter 12Control accounts
Chapter 13Bank reconciliation statements
Chapter 14Manufacturing accounts
Chapter 15Limited companies
Appendix

章節(jié)摘錄

Sole tradersA sole trader is a one-person business (the business is owned by one person but others can be employed to work within the business). The sole trader is an unincorporated business organisation. This means that the legal status of the business is no different to that of the owner. If the business cannot pay its debts then it would be up to the owner to clear the debts even if this meant selling personal (non-business) assets to clear the business debt. Sole traders are generally small organisations but are very common - mainly due to the ease of setting up as a sole trader.PartnershipsPartnerships are also unincorporated businesses. Historically, a partnership was owned by between two and twenty partners, although the limit on the maximum number of partners was relaxed in 2002. A greater number of owners potentially allows a greater contribution of capital into the business thus increasing the chances of success and minimising risk of failure. However, partners may still have to sell their own pos- sessions to clear the debts of the partnership in certain circumstances.A limited partnership was a variant on the partnership. This form of organization allowed some (but not all) partners to enjoy limited liability, which meant that they avoided the risk of selling personal possessions.The Limited Liability Partnerships Act of 2000 created a new type of partnership. The Limited Liability Partnership (LLP) is closer in many respects to a limited company in that all members of the LLP (partners) enjoy limited liability. However, the profits are treated as income for the partners rather than that of the organization which is similar to how other unincorporated organisations (sole traders and ordinary partnerships) are treated. ……

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