Solution Manual for Frank Wood’s Business
Accounting Volume 2 14th New edition by Frank
Wood
, Solutions Manual
Frank Wood’s
Business Accounting 2
Fourteenth edition
Alan Sangster
PhD, MSc, BA, CertTESOL, CA
For further instructor material
please visit:
www.pearsoned.co.uk/wood
ISBN: 978-1-292-20868-8
© Pearson Education Limited 2019
Lecturers adopting the main text are permitted to download and photocopy the manual as
required.
Harlow, England • London • New York • Boston • San Francisco • Toronto • Sydney • Dubai • Singapore • Hong Kong
Tokyo • Seoul • Taipei • New Delhi • Cape Town • São Paulo • Mexico City • Madrid • Amsterdam • Munich • Paris • Milan
,PEARSON EDUCATION LIMITED
KAO Two
KAO Park
Harlow CM17 9NA
United Kingdom
Tel: +44 (0)1279 623623
Web: www.pearson.com/uk
Twelfth edition published 2012
Thirteenth edition published 2016
This edition published 2019
© Pearson Education Limited 2019
The right of Alan Sangster to be identified as author of this work has been asserted by him
in accordance with the Copyright, Designs and Patents Act 1988.
Pearson Education is not responsible for the content of third-party internet sites.
ISBN 978-1-292-20868-8
All rights reserved. Permission is hereby given for the material in this publication to be
reproduced for OHP transparencies and student handouts, without express permission
of the Publishers, for educational purposes only. In all other cases, 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 Publishers or a licence permitting restricted
copying in the United Kingdom issued by the Copyright Licensing Agency Ltd.,
Barnard’s Inn, 86 Fetter Lane, London EC4A 1EN. This book may not be lent, resold,
hired out or otherwise disposed of by way of trade in any form of binding or cover other
than that in which it is published, without the prior consent of the Publishers.
, Sangster, Frank Wood’s Business Accounting 2, 14e, Solutions Manual
Preface
This solutions manual contains answers to all the questions not already answered in Frank Wood’s Business
Accounting 2. It can be seen that there are a considerable number of questions in both textbooks. About one-
half of these have the answers at the back of the relevant textbook, while the remainder of the answers are
contained in this manual.
The result of this is to give a high degree of flexibility in the use of the textbooks. To illustrate the contents
of each chapter, the questions can be used which have answers in the textbook. Any students who are
absent can be told what they have missed and can look up the answers themselves. Students who arrive late
on the course can also be told what work to do and they can check their own progress against the answers
as given. However, quite obviously work must be set, either in class or for homework, for which answers
are not available to students. This manual can therefore be used to check such work.
Whilst every endeavour has been made to show workings quite fully, it must be appreciated that there are
often different ways of getting to the same answer. This manual would be unduly lengthy and complicated if
every version of arriving at the answer were to be shown. The methods chosen are therefore those judged to
be the best from a teaching point of view.
Alan Sangster
4
© Pearson Education Limited 2019
Accounting Volume 2 14th New edition by Frank
Wood
, Solutions Manual
Frank Wood’s
Business Accounting 2
Fourteenth edition
Alan Sangster
PhD, MSc, BA, CertTESOL, CA
For further instructor material
please visit:
www.pearsoned.co.uk/wood
ISBN: 978-1-292-20868-8
© Pearson Education Limited 2019
Lecturers adopting the main text are permitted to download and photocopy the manual as
required.
Harlow, England • London • New York • Boston • San Francisco • Toronto • Sydney • Dubai • Singapore • Hong Kong
Tokyo • Seoul • Taipei • New Delhi • Cape Town • São Paulo • Mexico City • Madrid • Amsterdam • Munich • Paris • Milan
,PEARSON EDUCATION LIMITED
KAO Two
KAO Park
Harlow CM17 9NA
United Kingdom
Tel: +44 (0)1279 623623
Web: www.pearson.com/uk
Twelfth edition published 2012
Thirteenth edition published 2016
This edition published 2019
© Pearson Education Limited 2019
The right of Alan Sangster to be identified as author of this work has been asserted by him
in accordance with the Copyright, Designs and Patents Act 1988.
Pearson Education is not responsible for the content of third-party internet sites.
ISBN 978-1-292-20868-8
All rights reserved. Permission is hereby given for the material in this publication to be
reproduced for OHP transparencies and student handouts, without express permission
of the Publishers, for educational purposes only. In all other cases, 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 Publishers or a licence permitting restricted
copying in the United Kingdom issued by the Copyright Licensing Agency Ltd.,
Barnard’s Inn, 86 Fetter Lane, London EC4A 1EN. This book may not be lent, resold,
hired out or otherwise disposed of by way of trade in any form of binding or cover other
than that in which it is published, without the prior consent of the Publishers.
, Sangster, Frank Wood’s Business Accounting 2, 14e, Solutions Manual
Preface
This solutions manual contains answers to all the questions not already answered in Frank Wood’s Business
Accounting 2. It can be seen that there are a considerable number of questions in both textbooks. About one-
half of these have the answers at the back of the relevant textbook, while the remainder of the answers are
contained in this manual.
The result of this is to give a high degree of flexibility in the use of the textbooks. To illustrate the contents
of each chapter, the questions can be used which have answers in the textbook. Any students who are
absent can be told what they have missed and can look up the answers themselves. Students who arrive late
on the course can also be told what work to do and they can check their own progress against the answers
as given. However, quite obviously work must be set, either in class or for homework, for which answers
are not available to students. This manual can therefore be used to check such work.
Whilst every endeavour has been made to show workings quite fully, it must be appreciated that there are
often different ways of getting to the same answer. This manual would be unduly lengthy and complicated if
every version of arriving at the answer were to be shown. The methods chosen are therefore those judged to
be the best from a teaching point of view.
Alan Sangster
4
© Pearson Education Limited 2019
