Frank Wood's Business Accounting UK GAAP

Frank Wood's Business Accounting UK GAAP

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The subjects covered in this book include the accounting equation and the balance sheet, trading and profit and loss accounts, the analytical petty cash book and the imprest system, suspense accounts and errors, cash flow statements and much more.If the second approach is adopted, it would appear as: Bank Reconciliation Statement as at 31 December 2008 Ap Balance as per cash book ... This is an important point, and one that students often get wrong! ... It is not calculating what the bank account figure in the balance sheet should be because it starts with the balance in the cash book after ... Exhibit 28.3 Cash Book (bank columns only: before balancing on 31.12.2008) Bank Statement You can see that the following are missing.

Title:Frank Wood's Business Accounting UK GAAP
Author:Frank Wood, Alan Sangster
Publisher:Pearson Education - 2008


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