Principles of accounts
著者
書誌事項
Principles of accounts
(The M. & E. handbook series)
Macdonald & Evans, 1991
8th ed. / rev. by Geoffrey Whitehead
大学図書館所蔵 全4件
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注記
Includes index
内容説明・目次
内容説明
Providing an introduction to the principles of accounts, this book is intended for those studying for qualifications in accounts. This edition has been revised and updated to take into account recent changes in syllabuses and legislation. For example, the transposition of traditional English balance sheets into the more natural style of assets on the left and liabilities on the right occurs as a direct result of the Companies Act of 1985. Topics covered include final accounts, bills of exchange, limited liability companies, royalties and cash flow statements. This edition also incorporated new figures and revised specimen questions. The book is intended for students on GCSE A level, BTEC National, HNC / D, first year degree, AAT, ACCA, CIB, ICSA, CIMA and RSA courses. It is recommended by SCCA for its paper Accounting 1.
目次
- Starting a business - a balance sheet at dawn on day one
- the theory of double entry
- finding the profits of the business
- more about final accounts
- more about stock
- subsidiary books and sources of information
- cash book and petty cash book
- bank reconciliation statements
- bills of exchange
- the journal
- nominal accounts and adjustments
- bad debts and provision for bad debts
- depreciation and amorization
- correction of errors
- manufacturing accounts
- departmental accounts
- self-balancing ledgers
- more difficult final accounts
- partnership final accounts
- the accounts of clubs and non-profit making organizations
- limited liability companies - final accounts and balance sheet
- single-entry accounting or incomplete records
- purchase of a business
- joint ventures
- consignments
- royalties
- cash flow statements
- cash budgets and accounting ratios
- more difficult partnership matters
- limited liability companies - issue of shares
- sinking funds
- fund flow statements of limited liability companies
- limited companies - published accounts
- principles of accounting and statements of standard accounting practice. Appendices: solutions
- examination techniques.
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