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Book-Keeping Made Simple, Revised Edition covers all the basic principles of elementary book-keeping. The book describes the requirements and process of starting a business, including ledger accounts, classifying the assets, the balance sheet, buying assets, and transactions involving liabilities. The text also discusses the double-entry systems; subsidiary books and original documents; the reduction of work-on day book entries; and the three-column cash books. The journal proper, the Imprest system, the trial balance and its limitations, and the bank reconciliation statements are also considered.
The book further tackles analytical or columnar day books; the principle and layout of the cash book; the adjustments in final accounts; and partnership accounts. The text also discusses departmental-, manufacturing-, and control accounts and accounts of limited companies; the amalgamation of businesses; the purchase of a business; and the bills for exchange.
Students of book-keeping will find the book invaluable.
Language
Place of publication
ISBN-13
978-1-4831-0580-2 (9781483105802)
Schweitzer Classification
Foreword 1 Starting a Business - A Capital Idea 1.1 Starting a Business 1.2 Business Transactions 1.3 Keeping a Record of Transactions - The Ledger Accounts 1.4 The First Transaction - The Contribution of the Assets by the Proprietor 1.5 Classifying the Assets - Current and Fixed 1.6 Opening the Ledger 1.7 The Balance Sheet - and an Oddity of History 1.8 Buying Assets for Use in the Business 1.9 Transactions Involving Liabilities 1.10 Classification of Liabilities - Current Liabilities, Long-Term Liabilities, and Capital 1.11 Buying Assets on Credit and Borrowing Money 1.12 A Page to Test You on Capital, Assets, and Liabilities 1.13 Answers to Exercises in Book-Keeping Made Simple 1.14 Opening Balance Sheets 1.15 Exercises Set 1.1 - Opening Balance Sheets 2 The Ledger - The Main Book of Account 2.1 Introduction 2.2 Use of the Accounts 2.3 The Three Types of Account 2.4 How to Keep a Ledger Account 2.5 Personal Accounts - Debtors 2.6 Exercises Set 2.1 - Simple Debtors' Accounts 2.7 Personal Accounts - Creditors 2.8 Exercises Set 2.2 - Simple Creditors' Accounts 2.9 Real Accounts - Accounts That Record Assets 2.10 Folio Numbers 2.11 The Busiest Real Accounts - The Cash Account and the Bank Account 2.12 Double Entry Book-Keeping 2.13 Folio Numbers and Double Entry Book-Keeping 2.14 Exercises Set 2.3 - Simple Cash Accounts 2.15 The Bank Account 2.16 Exercises Set 2.4-Simple Bank Accounts 2.17 Nominal Accounts - Accounts That Record Losses and Profits 2.18 'Continuous Balance'Ledger Accounts 2.19 Exercises Set 2.5-Continuous Balance Accounts 2.20 A Page to Test You on the Ledger 3 How Double Entry Book-Keeping Works 3.1 The Double Entry System 3.2 The Original Documents (1) 3.3 The Books of Original Entry (2) 3.4 Posting the Day Books to the Ledger (3) 3.5 The Trial Balance (4) 3.6 Final Accounts - The Trading Account (5a) 3.7 Final Accounts - The Profit and Loss Account (5b) 3.8 The Balance Sheet (5c) 3.9 Computerization of Book-Keeping 4 Subsidiary Books and Original Documents 4.1 Introduction 4.2 The Pattern of Business in an Established Trading Firm 4.3 Documents for Sales and Purchases - The Invoice 4.4 Cash Discounts, Settlement Discounts and Trade Discounts 4.5 The Debit Note - A Document Very Like an Invoice 4.6 Value Added Tax and Invoices 4.7 The Purchases Day Book 4.8 Posting the Purchases Day Book to the Ledger 4.9 Exercises Set 4.1 - The Purchases Day Book 4.10 Invoices for Services - The Expenses Journal or Expenses Day Book 4.11 The Sales Day Book 4.12 Posting the Sales Day Book into the Ledger 4.13 How to 'Carry Forward' from One Page to the Next 4.14 Exercises Set 4.2 - The Sales Day Book 4.15 Documents for Returns - The Credit Note 4.16 The Purchases Returns Book 4.17 Posting the Purchases Returns Book into the Ledger 4.18 Exercises Set 4.3 - The Purchases Returns Book 4.19 The Sales Returns Book 4.20 Posting the Sales Returns Book into the Ledger 4.21 Exercises Set 4.4 - The Sales Returns Book 4.22 Recapitulation 4.23 A Page to Test You on the Journals 4.24 A Page to Test You on Invoices and Debit Notes 4.25 A Page to Test You on Credit Notes 5 Reducing the Work on Day Book Entries 5.1 Saving Work on the Day Books 5.2 Using the Documents Themselves as Day Books 5.3 Slip Systems of Book-Keeping 5.4 Simultaneous Records 5.5 How Book-Keeping Records are Computerized 5.6 Exercises Set 5.1 - Saving Work on the Day Books 6 The Three-Column Cash Book 6.1 Introduction 6.2 Cashiers, Bound Books, and Fidelity Bonds 6.3 Why Have a Three-Column Cash Book? 6.4 Original Documents for the Three-Column Cash Book 6.