Basic accounting
著者
書誌事項
Basic accounting
（Teach yourself books）
Hodder Arnold, 2003
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注記
Includes index
内容説明・目次
内容説明
"Teach Yourself Basic Accounting" is a complete, step-by-step course in elementary accounting. It gives clear and concise explanations of accounting principles and practice including PAYE, cashflow statements, accounting for share capital, accounting standards and non-financial reporting. No prior knowledge of book keeping or accounting is assumed. Clear explanations, diagrams and worked examples enable the student to master the basic principles then apply them to example problems."Teach Yourself Basic Accounting" covers the examination requirements of all first-level courses.
目次
- The ledger system
- balancing the cash book
- double entry theory and practice
- the trial balance
- gross profit and stock
- trading and profit and loss accounts
- the balance sheet
- illustrative examples
- cash and bank transactions
- bank reconciliation
- the petty cash book
- credit transactions and suppliers' accounts
- the accounts of credit customers
- purchases and sales returns
- VAT and PAYE
- classification of ledger accounts
- final accounts of a sole trader
- interpretation of accounts
- cash flow statements
- capital and revenue expenditure
- the general journal
- depreciation of fixed assets
- bad debts and provisions for bad debts
- year-end adjustments
- incomplete records and single entry
- non-trading concerns and club accounts
- control accounts
- partnership accounts
- accounting for management
- cost of production and manufacturing accounts
- introduction to limited companies
- accounting for share capital
- the final accounts of a limited company
- accounting standards
- non-financial reporting.
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