Accounting Principles and Practice
The Commonwealth and International Library: Commerce, Economics and Administration Division
Published on 16. May 2014
370 pages
978-1-4831-8516-3 (ISBN)
Description
Accounting Principles and Practice describes the principles and conventions which provide the structure of Accounting practice. Many of the questions are taken from the past examinations of the Royal Society of Arts, the Association of Certified and Corporate Accountants, the Society of Incorporated Accountants, and the Institute of Chartered Accountants. This book is divided into 19 chapters and begins with a brief introduction to the double entry system of accounting. Considerable chapters are devoted to the Accounting techniques concerning the management of different types of accounts, receipts, payments, and expenditures. Other chapters examine the validity of the principles involved and of the limitations of the conventions. This text is based upon the conviction that the oft-quoted distinction between theory and practice is disastrously misleading. It demonstrates that good theory and good practice are inseparable. This book will prove useful to accountants and accounting students.
More details
Content
Preface1. The Double Entry System of Accounting2. Final Accounts3. Books of Original Entry4. The Correction and Detection of Errors5. Miscellaneous Accounts (1)-Bills of Exchange-Consignments-Joint Ventures6. Receipts & Payments Accounts and Income & Expenditure Accounts7. Single Entry Records8. Goodwill and the Value of a Business9. Partnership Accounts10. Introduction to the Accounts of Limited Companies11. Departmental and Branch Accounts12. Hire Purchase Accounts13. Miscellaneous Accounts (2)-Investments-Royalties-Packages14. Depreciation15. Sinking Funds16. The Presentation of Company Accounts17. Company Reconstructions and Amalgamations-Group Accounts18. The Interpretation of Accounts19. Final QualificationsIndex
