The leading AAT text
book publisher
Always discounted prices
Instant access to eBooks
for AAT Titles
Authored by leading
accountancy tutors

Business Accounts 5th Edition

Osborne Books

The ideal companion for college and first year degree courses.

Paperback :
£18.00 £20.00

ISBN:9781911198147

  • In Stock
  • Includes FREE copy of eBook accessible for 2 years from date of purchase
  • Fast shipping to UK and overseas
eBook :
£16.00 £20.00

ISBN:9781911198147

  • In Stock
  • Accessible for 2 years from date of purchase
  • Paperback copy not included

Overview

Business Accounts is a popular and practical introduction to bookkeeping and financial accounting. The fifth edition, published in 2017, has been updated to incorporate international accounting terminology. It is:

  • Written in easy-to-read, clear text with worked examples, Case Studies, questions and selected answers.
  • Suitable for bookkeeping courses and accounting courses at GCSE, AS and A-Level, Higher National and First Year Degree.

Table of Contents

  • What are Business Accounts?
  • Double-entry Bookkeeping: First Principles
  • Double-entry Bookkeeping: Further Transactions
  • Business Documents
  • Balancing Accounts - the Trial Balance
  • Division of the Ledger - Primary Accounting Records
  • Value Added Tax
  • Cash Book
  • Petty Cash Book
  • Bank Reconciliation Statements
  • An Introduction to Computer Accounting
  • Financial Statements
  • Accruals and Prepayments
  • Depreciation of Non-current Assets
  • Irrecoverable Debts and Provision for Doubtful Debts
  • The Extended Trial Balance
  • The Rules of Accounting
  • The Journal
  • Correction of Errors
  • Control Accounts
  • Incomplete Records
  • Club and Society Accounts
  • Partnership Accounts
  • Changes in Partnerships
  • Manufacturing Accounts
  • Limited Company Financial Statements
  • Statement of Cash Flows
  • Interpretation of Financial Statements

Full-length case studies

  • Case Study 1: Handwritten Bookkeeping
  • Case Study 2: Year-end Adjustments to the Financial Statements

Multiple choice questions

  • Ten sets of graded multiple choice questions at intervals throughout the book (with answers)

Appendices

  • Example Layouts and Financial Statements
  • Answers to Selected Questions

Postage and packaging

Our charges for postage and packaging are based on the quantity of books ordered.

For deliveries within the UK, costs are £4.00 for the first item and £2.00 for each item thereafter, to a maximum delivery charge of £12.00 within the UK. The delivery charge for Wise Guides is £1.00 each

For deliveries in  Europe, one book costs £15.00 plus £10.00 for every additional book, to a maximum delivery charge of £45.00 within the EU

For customers outside Europe wishing to place an order, please Contact Us for a quote for postage and packaging.

Import Duty

Please note that due to varying interpretations of the post-Brexit EU/UK trading agreement, some EU countries are imposing import duty on the value of the goods received from the UK. It is payable by the end consumer via the delivery company and your delivery may be witheld until paid. This may vary from country to country and be up to a value of 20% of the value of the study material.

Delivery Times

Please allow up to 7 working days for delivery from receipt of your order.

Orders are despatched within 5 working days. Any books that are not in stock (indicated alongside each book) will be sent as soon as they are available.

Your order will be sent either by 1st class Royal Mail or by 24-hour courier (for orders within the UK). For orders being despatched to Europe we usually use a Royal Mail signed for service whenever possible or a courier for larger orders.

If your order is placed online, you will receive an email once your order has been despatched.

Many of our deliveries require a signature on receipt. If possible please quote a delivery address where a signature can be given during working hours.

Suggested other titles