Book-keeping and Accounts

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

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 considerations

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 returns day book

19: Analytical day books

20: Business banking

21: Cash books

22: Petty cash and the imprest system

23: Bank reconciliation statements

24: The journal

25: Control accounts

PART 4 ADJUSTMENTS TO 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

34: Single entry and incomplete reocrds

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 TO E