A Foundation in Business Accounting
Published in March 1991
Book
Paperback/Softback
512 pages
978-0-7487-0559-7 (ISBN)
Description
Aimed at students on their first course of accounting studies, particularly further education students, this book should be useful as a background reader for those taking first-level degree/diploma business study courses and professional courses. It could also be suitable for the small businessman who requires a clear and practical understanding of his accounts. The book aims to adopt a modern approach suitable for the study of accounting in the 1990s and takes a practical look at computer-based accounting. The text uses both the traditional and running balance methods of ledger recording. As far as is necessary for a book at this level, it conforms to the requirements laid down in the 1985 Companies Act.
Aimed at students on their first course of accounting studies, particularly further education students, this book should be useful as a background reader for those taking first-level degree/diploma business study courses and professional courses. It could also be suitable for the small businessman who requires a clear and practical understanding of his accounts. The book aims to adopt a modern approach suitable for the study of accounting in the 1990s and takes a practical look at computer-based accounting. The text uses both the traditional and running balance methods of ledger recording. As far as is necessary for a book at this level, it conforms to the requirements laid down in the 1985 Companies Act.
Aimed at students on their first course of accounting studies, particularly further education students, this book should be useful as a background reader for those taking first-level degree/diploma business study courses and professional courses. It could also be suitable for the small businessman who requires a clear and practical understanding of his accounts. The book aims to adopt a modern approach suitable for the study of accounting in the 1990s and takes a practical look at computer-based accounting. The text uses both the traditional and running balance methods of ledger recording. As far as is necessary for a book at this level, it conforms to the requirements laid down in the 1985 Companies Act.
More details
Language
English
Place of publication
Oxford
United Kingdom
Publishing group
Oxford University Press
Target group
College/higher education
Professional and scholarly
Adult education
Illustrations
photograph, b&w illustration
Dimensions
Height: 240 mm
Width: 171 mm
ISBN-13
978-0-7487-0559-7 (9780748705597)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
Accounting information; sources of capital; the balance sheet; the profit and loss account; the ledger system; the sales journal; the purchases journal; the returns journal; the use of computer-based accounts; computer-based accounts - the nominal ledger programme; the cash book; the bank reconciliation statement; the petty cash book; control accounts; a model exercise - subsidiary books to trial balance; the final accounts of a sole trader; adjustments to final accounts; the depreciation of fixed assets; accounting for partnerships; accounting for limited companies; the statement of sources and application of funds; statements of standard accounting practice (SSAPs); accounting ratios; accounting for manufacturing organizations; looking ahead - budgets and spreadsheets; the trial balance and its limitations; the journal and use of the suspense account; the sale and purchase of a business; stock valuation; accounting for clubs and societies; accounting for incomplete records; accounting for wages; accounting for departments; examination techniques; projects; answers.