Frank Wood's Business Accounting Volume 2 with MyAccountingLab access card

Alan Sangster is a chartered accountant (ICAS) with an undergraduate degree in Business Studies, a master's degree in Operational Research, and a PhD in accounting education. He has worked at Glasgow Caledonian University; the University of Strathclyde; Aberdeen University, The Queen's University, Belfast; the Open University; the Robert Gordon University; and Middlesex University. He has published over 50 articles and book chapters and has presented his research at over 100 conferences. He is professor emeritus at Middlesex University, London, and is an international visiting professor at the University of S (c)o Paulo, Brazil and at the University of Minho, Portugal. His research interests lie in accounting systems, accounting education, accounting practice, and accounting history, where his focus is upon accounting and business practice from 1200 to 1900 and, in particular, the life and work of Fra' Luca Pacioli. He has been co-author of Business Accounting and A-Level Accounting since 1994 and will be editor of Accounting Education: an international journal from 2012.

Part One: Special accounts
1. Accounting for branches
2. Hire purchase accounts
3. Contract accounts

Part Two: Companies
4. Limited companies: general background
5. The issue of shares and loan notes
6. Companies purchasing and redeeming their own shares and loan notes
7. Limited companies taking over other businesses
8. Taxation in company financial statements
9. Provisions, reserves and liabilities
10. The increase and reduction of the share capital of limited companies
11. Accounting standards and related documents
12. The financial statements of limited companies: income statements, related statements and notes
13. The financial statements of limited companies: balance sheets
14. Published financial statements of limited companies: accompanying notes
15. Statements of cash flows

Part Three: Groups
16. Group financial statements: an introduction
17. Consolidation of balance sheets: basic mechanics (I)
18. Consolidation of balance sheets: basic mechanics (II)
19. Intercompany dealings: indebtedness and unrealised profit in stocks
20. Consolidated financial statements: acquisition of shares in subsidiaries at different dates
21. Intra-group dividends
22. Consolidated balance sheets: sundry matters
23. Consolidation of the financial statements of a vertical group of companies
24. Consolidated income statements and comprehensive income statements
25. Business combinations - purcahse method accounting
26. Standards covering subsidiary and associates and joint ventures

Part Four: Financial analysis
27. Accounting ratios
28. Interpretation of financial statements

Part Five: Issues in financial reporting
29. Accounting theory
30. Current cost accounting
31. Social accounting
32. Corporate governance
33. Public sector accounting
34. Accounting for management control

Part Six: Costing
35. Elements of costing
36. Absorption and marginal costing
37. Job, batch and process costing

Part Seven: Budgets
38. Budgeting and budgetary control
39. Cash budgets
40. Co-ordination of budgets

Part Eight: Standard costing and variance analysis
41. Standard costing
42. Materials and labour variances
43. Overhead and sales variances

Part Nine: Planning, control and decision making
44. Break-even analysis
45. Interest, annuities and leasing
46. Capital expenditure appraisal
47. The balanced scorecard

Part Ten: The emerging business environment of accounting
48. The supply chain and enterprise resource planning systems
49. E-commerce and accounting

Appendices
1. Interest tables
2. Answers to Review Questions
3. Glossary