Mastering accounting skills
Author(s)
Bibliographic Information
Mastering accounting skills
（Palgrave master series）
Palgrave Macmillan, 2006
3rd ed
- : [pbk.]
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Note
Previous ed.: Basingstoke: Macmillan, 2000
Includes index
Description and Table of Contents
Description
Mastering Accounting Skills is a clear explanatory text designed for beginners with no prior knowledge or experience of the discipline. Step-by-step illustrations enable students to gain a real understanding of the principles and procedures of Book-keeping and Accounting.
Table of Contents
Introduction.- Assets, Liabilities and Capital.- Double Entry Accounts.- Purchases and Purchase Returns.- Sales and Sales Returns.- Double Entry System for Expenses.- Balancing Accounts.- Trial Balance.- Analysed Petty Cash Book and the Imprest System.- Banking Payments and Receipts.- Two-column Cash Book.- Three-column Cash Book and Cash Discounts.- Bank Reconciliation Statements.- Analysed Purchases and Purchase Returns Day Books.- Analysed Sales and Sales Returns Day Books.- Trading, Profit and Loss Accounts and Balance Sheets.- Further Trading, Profit and Loss Accounts and Balance Sheets.- Control Accounts.- Adjustments for Final Accounts: Prepayments and Accruals.- Adjustments for Trading, Profit and Loss Accounts and Balance Sheets.- The Journal.- Errors not Effecting Trial Balance Agreement.- Suspense Accounts.- Capital and Revenue Expenditure and Receipts.- Receipts and Payment Accounts, Income and Expenditure Accounts and Balance Sheets.- Accounting Ratios.- Index.
by "Nielsen BookData"