Frank Wood's Business Accounting 1 and 2 (Hong Kong Edition) are the first comprehensive accounting textbooks for students in further and higher education in Hong Kong. Based on the world's best-selling textbook on bookkeeping and accounting by Frank Wood, this highly successful text has now been adapted and modified especially for Hong Kong students by an experienced team of authors.

The books cover key Hong Kong exams such as HKCEE, HKALE, HKAAT, HK Institute of Bankers (HKIB), HK Institute of Company Secretaries (HKICS) and LCCI. In addition, all HKSSAPs are covered.
 
Frank Wood's Business Accounting 1 HK Edition (3rd Edition)
 
Notes for teachers and lecturers
Notes for students
 
Part 1 Introduction to double entry bookkeeping
1.
 The accounting equation and the balance sheet
2.
 The double entry system for assets, liabilities and capital
3.
 The asset of 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
   
Part 2 The financial statements of sole traders
7.
 Trading and profit and loss accounts: an introduction
8.
 Balance sheets
9.
 Trading and profit and loss accounts and balance sheets: further considerations
10.
 Accounting concepts
   
Part 3 Books of original entry
11.
 Books of original entry and ledgers
12.
 The banking system in Hong Kong
13.
 Cash books
14.
 The sales day book and the sales ledger
15.
 The purchases day book and the purchases ledger
16.
 The returns day books
17.
 The journal

18.

 The analytical petty cash book and the imprest system
19.
 Columnar day books
   
Part 4 Computerised accounting
20.
 Computers and accounting
21.
 Computerised accounting systems
   
Part 5 Adjustments for financial statements
22. Capital expenditure and revenue expenditure
23. Bad debts, provisions for doubtful debts, and provisions for discounts on debtors
24. Depreciation of fixed assets: nature and calculations

25.

 Double entry records for depreciation
26. Accruals and prepayments and other adjustments for financial statements
27. The valuation of inventory
28. Bank reconciliation statements
29. Control accounts
30. Errors not affecting trial balance agreement
31. Suspense accounts and errors
Scenario questions
   
Part 6 Special accounting procedures

32.

 Introduction to accounting ratios
33.
 Single entry and incomplete records
34.
 Receipts and payments accounts and income and expenditure accounts

35.

 Manufacturing accounts
36.
 Departmental accounts
37.
 Cash flow statements
38. Joint venture accounts
   
Part 7 Partnership accounts and company accounts
39. Partnership accounts: an introduction
40. Goodwill for sole traders and partnerships
41. Revaluation of partnership assets
42. Partnership dissolution
43. Introduction to the financial statements of limited liability companies
44. Purchase of existing partnership and sole traders' businesses
   
Part 8 Introduction to financial analysis
45.
Introduction to the analysis and interpretation of accounting statements
   

Appendix: Introduction to MYOB Premier v10.hk
Answers to review questions
Index
 
Frank Wood's Business Accounting 2 HK Edition (3rd Edition)
 

Notes for teachers and lecturers
Notes for students
 
Part 1 Special accounts
1.
 Bills of exchange
2.
 Consignment accounts
3.
 Branch accounts
4.
 Hire purchase accounts
5.
 Investment accounts

6.

 Valuation of assets
   
Part 2 Companies
7.
 Limited companies: general background
8.
 The issue of shares and debentures
9.
 Companies purchasing and redeeming their own shares and debentures
10.
 Limited companies taking over other businesses
11.
 Taxation in company financial statements
12.
 Provisions, reserves and liabilities
13.
 The increase and reduction of the share capital of limited companies
14.
 Cash flow statements
15.
 Accounting standards and related documents (I)
16.
 Accounting standards and related documents (II)
17.
 The financial statements of limited companies: income statements, related statements and notes
18.
 The financial statements of limited companies: balance sheets and statement of changes in equity

19.

 Published financial statements of limited companies: accompanying notes
 
Part 3 Groups
20.
 Group financial statements: an introduction
21.
 Consolidation of balance sheets: basic mechanics (I)
22.
 Consolidation of balance sheets: basic mechanics (II)
23.
 Intercompany dealings: indebtedness and unrealised profit in inventories

24.

 Consolidated financial statements: acquisition of shares in subsidiaries at different dates
25.
 Intragroup dividends
26.
 Consolidated balance sheets: sundry matters
27.
 Consolidation of the financial statements of a vertical group of companies

28.

 Consolidated income statements
29.
 Consolidated financial statements: acquisitions and mergers
30.
 Standards covering subsidiaries, associates and joint ventures
   
Part 4 Financial analysis
31.
 Accounting ratios
32.
 Interpretation of financial statements
33.
 Accounting theory

34.

 Accounting for management control
   
Part 5 Costing
35.
 Elements of costing

36.

 Absorption and marginal costing
37.
 Job, batch and process costing
   

Part 6 Budgets
38.
 Budgeting and budgetary control
39.
 Cash budgets

40.

 Co-ordination of budgets
   

Part 7 Standard costing and variance analysis
41.
 Standard costing
42.
 Materials and labour variances
43.
 Overhead and sales variances
   

Part 8 Planning, control and decision making
44.
 Break-even analysis
45.
 Interest, annuities and leasing
46.
 Capital expenditure appraisal
47.
 The balanced scorecard
   
Part 9 The emerging business environment of accounting
48.
 The supply chain and enterprise resource planning systems
49.
 E-commerce and accounting
   
Appendix: Interest tables
Answers to review questions
Index

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