000 01459nam a2200193 a 4500
020 _a9780333511985
020 _a0333511980
082 _a657
_bBRI
100 _aBright, George ;
245 _aMastering accounting
260 _aHampshire :
_bPalgrave,
_c1990.
300 _axii, 374 p. :
500 _aIncluded Index.
505 _aPreface.- PART 1 BOOK-KEEPING AND ACCOUNTING FOR THE SOLE TRADER.- Businesses and Balance Sheets.- Double Entry Book-keeping.- Expanding the Ledger.- The Trial Balance.- The Cash Book Documents and Journals.- Introducing Control Measuring and Accounting for Profit Prepayments and Accruals Providing for Bad Debts.- Estimating and Recording Depreciation.- PART 2 ACCOUNTING FOR DIFFERENT ORGANISATIONS.- Partnership Accounts.- Limited Company Accounts.- Manufacturing Accounts.- Departmental Accounts.- Incomplete Records and Club Accounts.- PART 3 ACCOUNTING AND MANAGEMENT.- Ratio Analysis.- Cash Flow Absorption and Marginal Costing.- Budgetary Control.- Answers.- Appendix: GCSE Questions Index.
520 _aThis book provides a comprehensive introduction to the principles and practice of book-keeping and accounting. Throughout the text, real-life case studies are used to illustrate principles. There are many practical exercises (with answers) and activities included. A section of GCSE questions is given at the end of the book.
650 _aAccounting.
700 _aHerbert, Michael ;
942 _cREF
999 _c39267
_d39267