Mastering Accounting Skills

Introduction.- Assets, Liabilities and Capital.- Double Entry Accounts.- Purchases and Purchase Returns.- Sales and Sales Returns.- Double Entry System for Expenses.- Balancing Accounts.- Trial Balance.- Analysed Petty Cash Book and the Imprest System.- Banking Payments and Receipts.- Two-column Cash Book.- Three-column Cash Book and Cash Discounts.- Bank Reconciliation Statements.- Analysed Purchases and Purchase Returns Day Books.- Analysed Sales and Sales Returns Day Books.- Trading, Profit and Loss Accounts and Balance Sheets.- Further Trading, Profit and Loss Accounts and Balance Sheets.- Control Accounts.- Adjustments for Final Accounts: Prepayments and Accruals.- Adjustments for Trading, Profit and Loss Accounts and Balance Sheets.- The Journal.- Errors not Effecting Trial Balance Agreement.- Suspense Accounts.- Capital and Revenue Expenditure and Receipts.- Receipts and Payment Accounts, Income and Expenditure Accounts and Balance Sheets.- Accounting Ratios.- Index.