A One-Year Accounting Course
Part 2
Published on 6. June 2016
134 pages
978-1-4831-3790-2 (ISBN)
Description
A One-Year Accounting Course
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Trevor Gambling
One Year Accounting Course: Pt. 2
Book
08/1969
Pergamon
€4.64
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Content
- Front Cover
- A One-Year Accounting Course
- Copyright Page
- Table of Contents
- PREFACE
- CHAPTER 1. THE HISTORY OF ACCOUNTING
- Accounting in the Ancient World
- 'The Italian Book-keeping
- The Development of Modern Accounting
- The Development of the Accounting Profession
- Exercises
- CHAPTER 2. PRINCIPLES OF DOUBLE-ENTRY BOOK-KEEPING
- The Recording of Cash Transactions
- The Treatment of Cash Discounts
- The Form of the 'Three-column Cash Book'
- The Reconciliation of the Bank Statement
- The Petty Cash Book
- The Petty Cash Float
- The Remaining 'Books of Original Entry'
- The Day Books
- The 'Journal'
- The Traditional Form of the Ledger
- The 'Check Register'
- The 'Self-balancing' Ledger
- The Trial Balance
- Exercises
- CHAPTER 3. ELEMENTS OF MECHANIZED ACCOUNTING
- The Form of the Output
- Hand-written '3 in 1' Systems
- Punched-card Equipment
- The Electronic Computer
- Exercises
- CHAPTER 4. CAPITAL AND REVENUE
- Accounting for Changing Price Levels
- Partial Revaluation
- Complete Revaluation
- Alternative Methods of Depreciation
- The 'Statement of Affairs' Method of Calculating Profits
- Exercises
- CHAPTER 5. THE ACCOUNTS OF BRITISH LIMITED COMPANIES
- The Legal Requirements
- The Legal Requirements as to Accounts
- The Issue of Shares at a Premium or Discount
- Redeemable Preference Shares
- Reduction of Share Capital
- Directors' Remuneration
- Exercise
- CHAPTER 6. THE INTERPRETATION OF ACCOUNTS
- Movements of Funds Statements
- Further Balance-sheet Ratios
- Capital Gearing, or 'Leverage'
- Sources of Finance
- External Sources
- Internal Sources of Long-term Finance
- Short-term Sources of Funds
- The Concept of Optimal Finance
- A Worked Example
- Exercises
- CHAPTER 7. AN OUTLINE OF STANDARD COSTING
- The Calculation of Simple Variances
- Exercise
- CHAPTER 8. THE VALUATION OF INVENTORY
- Exercises
- CHAPTER 9. OVERHEADS
- Separation of Fixed and Variable Elements
- Flexible Budgets
- The Application of Linear Programming to Marginal Costing
- Exercises
- CHAPTER 10. PROCESS COSTING
- Exercises
- INDEX
