Frank Wood's Principles of Accounts for Hong Kong (6th Edition) is a completely revised edition for the latest CDC syllabus for Certificate-Level Principles of Accounts. This series is specially designed for students taking the HKCE Examination. It also covers the syllabuses of other important public examinations in Hong Kong, the LCCI Bookkeeping and Accounts Examination First and Second Levels and the HKAAT Book-keeping and Accounts Examination.
 
Frank Wood's Principles of Accounts for Hong Kong Vol. 1 (6th Edition)
Part  1   Introduction to double entry accounting
1.
Introduction to accounting
2.
The accounting equation
3.
The double entry system: Assets, liabilities and capital
4.
The double entry system: The treatment of stock
5.
The double entry system: Revenue and expenses
6.
The double entry system: Closing balances
7.
The trial balance
   
Part  2   The final accounts of a business
8.
An introduction to the trading account and profit and loss account
9.
The balance sheet
10.
Trading and profit and loss account and balance sheet: Further considerations
   
Part  3   Books of original entry and related documents
11.
Division of the ledgers: Books of original entry
12.
The sales journal and the sales ledger
13.
The purchases journal and the purchases ledger
14.
The returns journals
15.
The banking system
16.
Cash books and cash discounts
17.
Bank reconciliation statements
18.
The analytical petty cash book and the imprest system
19.
The journal
   
Part  4   Adjustments required before preparing final accounts
20.
Accruals and prepayments
21.
Capital expenditure and revenue expenditure
22.
Depreciation of fixed assets: Nature and calculations
23.
Double entry records for depreciation
24.
Bad debts and provisions for bad debts and discounts allowed
25.
Errors not affecting trial balance agreement
26.
Suspense accounts and errors
27.
Control accounts
   
Part  5   Special accounts
28.
Receipts and payments accounts and income and expenditure accounts
29.
Manufacturing accounts
 
Appendix 1   Revision practice
Appendix 2   Mock examination paper
 
Frank Wood's Principles of Accounts for Hong Kong Vol. 2 (6th Edition)
Part  1   Special accounting procedures
1.
Introduction to accounting ratios
2.
Single entry and incomplete records
3.
The valuation of stocks
   
Part  2   Partnership accounts
4.
Partnership accounts
5.
Goodwill: Valuation and entries in partnership accounts
6.
Goodwill on admission and withdrawal of partners
7.
Partnership accounts continued: Revaluation of assets
8.
Partnership dissolution
   
Part  3   Companies
9.
Limited companies and the issue of shares and debentures
10.
The final accounts of limited companies
11.
Accounting ratios and the interpretation of final accounts
   
Part  4   Basic concepts of accounting
12.
Accounting concepts and principles
   
Part  5   Supplementary topics for LCCI (2nd level) Examination
      __ _ and HKAAT (Book-keeping and Accounts Examination)
13.
Amalgamation of sole traders' businesses
14.
Limited companies buying existing businesses
15.
Bills of exchange
16.
Consignment accounts
17.
Branch accounts
 
Appendix 1   Mock examination papers
 


 

                         
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