Description |
1 online resource (632 pages) |
Contents |
Front Cover -- Title Page -- Copyright Page -- Contetns -- Preface to the ninth edition -- Acknowledgements -- Part 1 Introduction to principles of accounting -- 1 Introduction to accounting principles -- 2 The accounting system -- 3 The accounting equation and statement of financial position -- 4 The double entry system for assets, liabilities and capital -- 5 The double entry system for inventory -- 6 The double entry system for expenses and revenues -- 7 Balancing off accounts -- 8 The trial balance -- 9 Capital and revenue expenditures -- Part 2 The financial statements of sole traders |
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10 Introduction to statements of profit or loss -- 11 Statements of financial position -- 12 Statements of profit or loss and statements of financial position: further onsiderations -- 13 Accounting standards, rules and concepts -- Part 3 Books of original entry -- 14 Value added tax (VAT) -- 15 Business documentation -- 16 Division of the ledger: sales day book and sales ledger including VAT -- 17 Purchases day book and purchases ledger including VAT -- 18 Sales returns day book and purchases returns day book -- 19 Analytical day books -- 20 Business banking -- 21 Cash books |
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22 Petty cash and the imprest system -- 23 Bank reconciliation statements -- 24 The journal -- 25 Control accounts -- Part 4 Adjustments for financial statements -- 26 Depreciation of non-current assets -- 27 Double entry records for depreciation and the disposal of assets -- 28 Bad debts and allowances for doubtful debts -- 29 Accruals, prepayments and other adjustments for financial statements -- 30 Extended trial balance -- 31 Inventory valuation -- 32 Errors not affecting trial balance agreement -- 33 Suspense accounts and errors -- Part 5 Financial statements of other organisations |
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34 Single entry and incomplete records -- 35 Accounting for non-profit-making organisations -- 36 Partnership accounts -- 37 Limited company accounts -- 38 Manufacturing accounts -- 39 Analysis and interpretation of financial statements -- Part 6 Associated accounting topics -- 40 Computers and accounting systems -- 41 Ethics: getting it right as a professional -- Appendices -- A Glossary of accounting terms -- B Model layouts for financial statements and worksheets -- C Multiple-choice questions -- D Answers to multiple-choice questions in Appendix C -- E Answers to exercises -- Index |
Summary |
Now going into its 9th edition, the successful textbook Book-keeping and Accounts is a vital guide for students undertaking studies of book-keeping and accounting for the first time. Through its gradual introduction of topics, explanation of technical terminology in a clear, easy to understand way, this text provides an accessible and reliable guide for any student in their undergraduate career |
Notes |
Print version record |
Form |
Electronic book
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Author |
Robinson, Sheila
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ISBN |
9781292129198 |
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1292129190 |
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