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1
FRANK WOOD’S
business
TENTH EDITION
accounting
FRANK WOOD &
ALAN SANGSTER
Additional
student support
at
www.pearsoned.co.uk/wood
FRANK WOOD’S
business accounting
1
Visit the Business Accounting, tenth edition Companion Website
at
www.pearsoned.co.uk/wood
to find valuable
student
learning
material including:
l
Learning objectives for each chapter
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Multiple choice questions to help test your learning
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Review questions and answers
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Links to relevant sites on the web
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Searchable online glossary
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Flashcards to test your knowledge of key terms and definitions
Frank Wood
1926–2000
FRANK WOOD’S
1
business
TENTH EDITION
accounting
FRANK WOOD
BSc (Econ), FCA
and
ALAN SANGSTER
BA, MSc, Cert TESOL, CA
Pearson Education Limited
Edinburgh Gate
Harlow
Essex CM20 2JE
and Associated Companies throughout the world.
Visit us on the World Wide Web at
www.pearsoned.co.uk
First edition published in 1967
Second edition published under the
Longman imprint in 1972
Third edition published in 1979
Fourth edition published in 1984
Fifth edition published in 1989
Sixth edition published in 1993
Seventh edition published in 1996
Eighth edition published under the
Financial Times Pitman Publishing imprint in 1999
Ninth edition published in 2002
Tenth edition published 2005
© Frank Wood 1967
© Longman Group UK Limited 1972, 1979, 1984, 1989, 1993
© Pearson Professional Limited 1996
© Financial Times Professional Limited 1999
© Pearson Education Limited 2002, 2005
The rights of Frank Wood and Alan Sangster to be identified as
authors of this work have been asserted by them in accordance with
the Copyright, Designs and Patents Act 1988.
All rights reserved. No part of this publication may be reproduced, stored
in a retrieval system, or transmitted in any form or by any means, electronic,
mechanical, photocopying, recording or otherwise, without either the prior
written permission of the publisher or a licence permitting restricted copying
in the United Kingdom issued by the Copyright Licensing Agency Ltd,
90 Tottenham Court Road, London W1T 4LP.
ISBN 0 273 68149 4
British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library
Library of Congress Cataloging-in-Publication Data
A catalog record for this book is available from the Library of Congress
10987654321
08
07
06
05
Typeset in 9.5/11.5 pt Sabon by 35.
Printed and bound in China.
SWTC /01
Also available
:
Frank Wood’s Business Accounting Vol 2
– 0273 693107
Book-keeping & Accounts
– 0273 685481
Frank Wood’s A-level Accounting
– 0273 685325
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