Mastering accounting skills
Material type: TextPublication details: Basingstoke : Macmillan, 2000.Edition: 2nd EditionDescription: xiii, 472 pISBN:- 9780333919910
- 0333919912
- 657 NIC
Item type | Current library | Collection | Call number | Status | Date due | Barcode | Item holds | |
---|---|---|---|---|---|---|---|---|
Reference Books | Main Library Reference | REF | 657 NIC (Browse shelf(Opens below)) | Available | 009895 |
Included Index
Getting started with the assets, liabilities and capital; opening the double entry accounts in the ledger; the double entry system for sales and purchases; the double entry system for returns; the double entry system for expenses; balancing accounts; the trial balance; separating The accounts into four main ledgers; banking two column cash books; three column cash books and cash discounts; bank cash books; analyzed petty cash book and the Imprest system; bank reconciliation statements; business documents - sales day book; purchases day book; returns day books; value added tax; sales and purchases analyzed day books; trading and profit and loss accounts and balance sheets; further trading and profit and loss accounts; calculating depreciation for fixed assets; double entry system for depreciation; bad debts and provision for bad and doubtful debts; adjustments for final accounts - prepayments and accruals ledger accounts; adjustments in trading, profit and loss account and balance sheet; the journal errors not affecting trial balance agreement; control accounts; capital and revenue expenditure and receipts; reconciling ledger accounts; wages and salaries; stock records; receipts and payments accounts and income and expenditure accounts; continuous balance ledger accounts; specimen examination papers.
The assignments included reflect changes and developments in accountancy, together with a wide range of examination questions. The text provides the underpinning knowledge for most accounting foundation courses and aims to cover the requirements of OCR, Pitman, and LCCI examination boards.
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