Basic accounting
Stott, J. Randall2010
Books, Manuscripts
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A complete, step-by-step course in elementary accounting. Packed with plenty of examples and exercises, it's perfect for the newcomer to accounting or a first- level accounting student
Main title:
Basic accounting / by J. Randall Stott and Mike Truman ; revised by Andy Lymer and Nishat Azmat
Imprint:
London Teach Yourself 2010
Collation:
330 p. charts
Series title:
Contents:
1.Introduction -- The purpose of accounting -- Balance sheet: an introduction -- Testing yourself -- 2.Source documents -- Sales documents -- Purchase documents -- Banking documents -- Testing yourself -- 3.The ledger system -- Ledger accounts -- The cash account -- Testing yourself -- 4.Balancing the cash book -- Testing yourself -- 5.Double entry theory and practice -- First principles of double entry -- Capital and net worth -- Cash sales or daily takings -- Goods bought for re-sale -- Trading expenses -- Money withdrawn for private use -- Testing yourself -- 6.The trial balance -- Purpose of the trial balance -- Testing yourself -- Revision exercise 1 -- 7.Gross profit and stock -- Cost of sales -- Valuation of stock -- The stock account -- Testing yourself -- 8.Trading and profit and loss accounts -- Illustration by arithmetic -- Making up the final accounts -- Business revenue and expense -- Two kinds of carriage -- Production wages and office salaries -- Credits on the revenue accounts -- Bringing closing stocks into the books -- Testing yourself -- 9.The balance sheet -- Methods of presentation -- Net loss on trading -- Capital and drawings -- Closing of ledger accounts -- Testing yourself -- 10.Illustrative example -- Testing yourself -- 11.Cash and bank transactions -- The bank account -- Cash or cheque? -- Primary records -- Testing yourself -- 12.Bank reconciliation -- Checking the bank statement -- Procedure for reconciliation -- Testing yourself -- 13.The petty cash book -- Posting of the petty cash expense totals -- Testing yourself -- 14.Credit transactions and suppliers accounts -- Types of ledger -- Day books or journals -- Trade and cash discounts -- Purchases account -- Creditors accounts -- Cash or credit? -- The buyers records -- Testing yourself -- 15.The accounts of credit customers -- Sales day book -- Columnar bookkeeping -- Testing yourself -- 16.Purchases and sales returns -- Accounting for returns -- Testing yourself -- 17.VAT and PAYE ... and more
ISBN:
9781444100235 (pbk)
Dewey class:
657 BAS
Local class:
657
Language:
English
Subject:
BRN:
114674
More Information:
| Location | Collection | Call number | Status/Desc |
|---|---|---|---|
| St Marys | Nonfiction | 657 BAS | Available |