Part 1 A bird's eye view: accountancy - what it is all about. Part 2 Summarizing the net worth: balance sheets - what they try to show; keeping track of the changes - 1; keeping track of the changes - 2; reading meaning into balance sheets. Part 3 Calculating the profit: earning a living - 1 the profit and loss account; earning a living; the accounts of traders; complications in traders' accounts; a closer look at trading - the use of day books. Part 4 More about profit: calculating profit - some complications; calculating profit - further complications; stock, and its complications; understanding profit. Part 5 Being realistic: accounting for wear and tear; providing for bad debts; a further look at business transactions - capital and revenue transactions; a look back at ledger posting. Part 6 Some routine applications: looking after the pounds - another look at cash; reconciling the bank balance; paying the wages; paying tax. Part 7 Accounts of particular organizations: accounting for clubs and societies; accounting for partnerships; accounting for companies - 1 the background; accounting for companies - 2 accounting procedures; the accounts of manufacturers. Part 8 Checking up, summing up and selling up: getting the books right - 1 the correction of errors; getting the books right - 2 control accounts; incomplete records - putting the pieces together; selling up the business; coping with percentages; using graphs and charts; balancing accounts - the rules.
