This manual accounting practice set is intended for introductory level students, both accounting and non-accounting majors. It allows students to become familiar with the recording process and may be used as an assessable assignment. This set focuses on a plumbing business, which covers service, inventory and payments. A feature will be the inclusion of accounting for GST and electronic transfer payments. Full background information is given on the business, as well as blank forms of accounts for completion.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Maße
Höhe: 244 mm
Breite: 190 mm
Dicke: 5 mm
Gewicht
ISBN-13
978-0-07-471145-3 (9780074711453)
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Schweitzer Klassifikation
Abdel Halabi teaches Introductory Accounting at Monash University. He has published a number of referred articles in accounting and distance education journals and has a PhD in accounting education.
Robyn Dyt is an Assistant Lecturer in accounting at Monash University and was involved in the partnership of an accounting practice. She has an excellent knowledge of accounting software packages, plus the intricacies of GST and electronic funds transfers as they relate to small business. Her research interests include small businesses.
Introduction
Business
Accounting Procedures
The Accounting Period
Accounting Process
'Pete's Plumbing' Accounting Information
Requirements
Chart of Accounts
Source Documents
Bank Statement
Sales Journal
Purhases Journal
Cash Receipts Journal
Cash Payments Journal
General Journal
Petty Cash Book
Accounts Receivable Subsidiary Ledger Accounts
Schedule of Accounts Receivable
Accounts Payable Subsidiary Ledger Accounts
Schedule of Accounts Payable
General Ledger
Bank Reconciliation
Worksheet
Statement of Financial Performance
Statement of Financial Position
Post-Closing Trial Balance