Mastering Accounting

ISBN-13: 9780333511985 / Angielski / Miękka / 2017 / 388 str.

George Bright

Opis

This 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.

Spis treści

Preface.- 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.