Accounting
A Study Paper for A.A.T.
Peter G. Cassidy(Author)
Nelson Thornes Ltd (Publisher)
Published on 1. April 1991
Book
Paperback/Softback
160 pages
978-0-7487-0404-0 (ISBN)
Description
Although designed for the Association of Accounting Technicians paper 5 examination, this text is also useful to students studying paper 1 and those studying for the final examinations of many other examining bodies. At the end of each chapter there are graded questions relevant to the topics covered in that chapter, plus past examination questions covering topics dealt with in the text so far. It is recommended that these questions be worked and reworked as a consolidation process. Many of the examples use relatively small numbers. This is a deliberate policy to place the emphasis on principles rather than on "number crunching".
Although designed for the Association of Accounting Technicians paper 5 examination, this text is also useful to students studying paper 1 and those studying for the final examinations of many other examining bodies. At the end of each chapter there are graded questions relevant to the topics covered in that chapter, plus past examination questions covering topics dealt with in the text so far. It is recommended that these questions be worked and reworked as a consolidation process. Many of the examples use relatively small numbers. This is a deliberate policy to place the emphasis on principles rather than on "number crunching".
Although designed for the Association of Accounting Technicians paper 5 examination, this text is also useful to students studying paper 1 and those studying for the final examinations of many other examining bodies. At the end of each chapter there are graded questions relevant to the topics covered in that chapter, plus past examination questions covering topics dealt with in the text so far. It is recommended that these questions be worked and reworked as a consolidation process. Many of the examples use relatively small numbers. This is a deliberate policy to place the emphasis on principles rather than on "number crunching".
More details
Series
Language
English
Place of publication
Oxford
United Kingdom
Publishing group
Oxford University Press
Target group
Adult education
Professional and scholarly
Illustrations
index
Dimensions
Height: 272 mm
Width: 200 mm
ISBN-13
978-0-7487-0404-0 (9780748704040)
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Schweitzer Classification
Content
Introduction to accounting - the basic accounting concepts; double entry book-keeping, the trial balance and the books of account; adjustments to the trial balance - depreciation, accruals and prepayments, closing stock; closing entries - bad and doubtful debts, discount received/allowed; correction of errors by journal entries and suspense accounts; control accounts; bank reconciliations; accounts of non-trading organizations - receipts and payments, income and expenditure; incomplete records; manufacturing accounts; partnership accounts; introduction to the accounts of limited companies; interpretation of accounts - ratio analysis; the accounting treatment of VAT; suggested answers to end-of-chapter questions; mock examinations.