Financial Accounting:
Maintaining Financial Records & Accounts

NVQ Level 3, Unit 5

By Sheila Robinson & Frank Wood
Financial Times / Pearson Education
September 2001
ISBN: 0273639803
378 Pages
$69.50 paper original

Written by the world's best-selling author of accounting textbooks; Financial Accounting is written in a style that is easy to follow, and packed with clearly-structured worked examples, activities and specimen assessments to enable students to acquire competence in the subject in a logical way. Providing the student with comprehensive coverage of Unit 5, NVQ Level 3: Maintaining Financial Records and Preparing Accounts, this text meets the requirements of the Accounting National Training Organisation (ANTO) at NVQ Level 3 in financial accounting. It also provides knowledge and understanding for students undertaking AAT qualifications, and ACCA (CAT), and is also suitable for any other accounting courses where students need to acquire competence in keeping financial records and preparing accounts.

Takes a progressive approach to preparing financial statements this helps students to build on their knowledge in a step-by-step fashion to reinforce the learning process. Contains numerous worked examples, building students confidence in analysing and interpreting data. Provides an extensive range of questions, graded in order of difficulty. This helps students gain proficiency in analyzing and interpreting all material presented within the chapters. Includes specimen papers in the style of AAT and ACCA (CAT) in an appendix to help students prepare for these assessments. Contains a glossary of accounting terms at the end of each chapter. Provides step-by-step guides for the preparation of financial accounts. Contains fully displayed answers at the back of the book.

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 Name and Addresses Answers Index

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