000			02111nam a2200217 a 4500
020			_a9780333919910
020			_a0333919912
082			_a657 _bNIC
100			_aNicholson, Margaret :
245			_aMastering accounting skills
250			_a2nd Edition.
260			_aBasingstoke : _bMacmillan, _c2000.
300			_axiii, 472 p.
500			_aIncluded Index
505			_aGetting 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.
520			_aThe 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.
650			_aAccounting.
650			_aAccountancy.
650			_aBuchführung.
942			_cREF
999			_c39268 _d39268