Main description:
A classic title in the Made Simple Series, Book-keeping has now been fully updated to reflect changes in accounting practice. All balance sheets are now displayed in the commonly used European style. New illustrations feature in the book, along with a basic book-keeping and computerized book-keeping chart. Suitable for students taking introductory exams in accounting, including GCSE, BTEC National, RSA, LCCI and other courses corresponding to NVQ level 2.
Table of contents:
Starting a business - a capital idea; The ledger - the main book of account; How double entry book-keeping works; Subsidiary books and original documents; The three-column cash book; The journal proper; The columnar petty cash book - imprest system; Book-keeping to the Trial Balance; Bank reconciliation statements; Book-keeping to Final Accounts; Adjustments of Final Accounts; Partnership Accounts; Departmental Accounts; Manufacturing Accounts; The accounts of limited companies; Control Accounts; The purchase of a business; The concepts and principles of accounting.
A classic title in the Made Simple Series, Book-keeping has now been fully updated to reflect changes in accounting practice. All balance sheets are now displayed in the commonly used European style. New illustrations feature in the book, along with a basic book-keeping and computerized book-keeping chart. Suitable for students taking introductory exams in accounting, including GCSE, BTEC National, RSA, LCCI and other courses corresponding to NVQ level 2.
Table of contents:
Starting a business - a capital idea; The ledger - the main book of account; How double entry book-keeping works; Subsidiary books and original documents; The three-column cash book; The journal proper; The columnar petty cash book - imprest system; Book-keeping to the Trial Balance; Bank reconciliation statements; Book-keeping to Final Accounts; Adjustments of Final Accounts; Partnership Accounts; Departmental Accounts; Manufacturing Accounts; The accounts of limited companies; Control Accounts; The purchase of a business; The concepts and principles of accounting.