Principles of accounts
著者
書誌事項
Principles of accounts
（The M. & E. handbook series）
Pitman, 1994
9th ed / Revised by Geoffrey Whitehead
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注記
Includes index
内容説明・目次
内容説明
This M + E Handbook gives the student, working either in college or alone, a sound foundation in the basic principles of accounts for examination purposes. The book includes material covered by a wide variety of examining bodies as well as suggested answers to the questions posed at the end of each chapter. The entire text has been overhauled and revised by Geoffrey Whitehead and now incorporates new figures and revised specimen questions. This ninth edition incorporates some minor amendments and updates but most particularly a new chapter on computerisation which addresses small-business systems, retail computer systems and spreadsheets. Key features: gives a clear explanation of difficult concepts; covers a wide range of syllabi; includes a wealth of specimen questions and a comprehensive answer section. Readership: students on HNC/D, first year undergraduate, AAT, ACCA, CIB, ICSA, CIMA and RSA courses.
目次
- Part 1 Starting a business: balance sheet
- 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 amortization
- 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. Part 2 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. Part 3 Limited liability companies: issue of shares
- sinking funds
- funds flow statements of limited liability companies. Part 4 Limited companies: published accounts
- principles of accounting and SSAP. Appendices: solutions
- examination technique.
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