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Vol 23 No 6 June/July 2018

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Spicer and Pegler's Book-keeping and Accounts: Workbk. to 20r. E. P

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ISBN13: 9780406678133
ISBN: 0406678138
Published: April 1988
Publisher: LexisNexis Butterworths
Format: Paperback
Price: Out of print

This new workbook follows the structure of ""Spicer and Pegler: Bookkeeping and Accounts"" also by Paul Gee and is cross referenced to it. Together, the two books comprise a learning package. This workbook provides guidance on examination techniques together with over 100 model questions and answers.;Each section of the workbook contains three grades of question: basic, intermediate and examination standard (eg ICAEW, PE1, PE2 and ACCA levels 2 and 3) and it should be relevant to those students following advanced financial accounting courses of leading professional bodies and those studying for degrees in accountancy.;""Spicer and Pegler's Book-keeping and accounts"" first appeared in 1906. The book aims to give broad coverage of all key areas of advanced book-keeping and financial accounting.;The present edition provides increased coverage of key areas such as corporate reporting, leasing, tangible and intangible fixed assets as well as long-term contracts. In addition recent developments on consolidated accounts, acequisitions and mergers, pension costs, sequential reporting, cash flow statements, summary financial statements and segmental reporting are included.;Most chapters include illustrations from published accounts of listed PLCs. Each chapter commences with a table of key issues so that information can be accessed as rapidly as possible.;Whilst the present edition has been prepared with the needs of the examination student in mind the book should also serve as an invaluable text for practitioners and accountants in industry and commerce.

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Introduction - scope and structure.
Part 1 Advanced book-keeping: incomplete records - a reminder
partnership accounts; company accounts - basic considerations.
Part 2 The financial framework: UK regulatory framework; UK regulatory framework; UK external reporting - special situations; extensions to corporate reporting; international considerations; statements of recommended practice (SORPs).
Part 3 Balance sheet considerations: tangible fixed assets; intangible fixed assets; stocks and debtors; shareholders funds, liabilities, contingencies and post balance sheet events; hire purchase and leasing.
Part 4 Profit and loss account considerations: accounting for taxation; accounting for pension costs.
Part 5 Group accounts: group accounts - 1; group accounts - 2; vertical and mixed groups; consolidated accounts - specific considerations; acquisitions, disposals and mergers; accounting for fixed asset investments including associates; accounting for overseas operations.
Part 6 Analysis of accounts: analysis of accounts - 1 - interpretation of accounts; analysis of accounts - 2 - earnings per share; analysis of accounts - 3 - funds flow and cash flow statements; analysis of accounts - 4 - segmental reporting.
Part 7 Price change accounting: price change accounting.
Part 8 Capital changes: capital reorganization and reconstructions.