Book - Keeping and Accounts

Enhanced descriptions from Syndetics:

The new 7th edition of Book-keeping and Accounts is an up to date, attractive and comprehensive accountancy textbook that provides a progressive approach to learning and the principles of accounting and covers the requirements of many of the accountancy professional bodies examinations, including AAT, IAB, A Level and OCR.

Table of contents provided by Syndetics

• Part 1 Introduction to Accounting PrinciplesChapters Title
• 1 Introduction to accounting
• 2 The accounting cycle
• 3 The accounting equation and the balance sheet
• 4 The double entry system for assets, liabilities and capital
• 5 The double entry system for the asset of stock
• 6 The double entry system for expenses and revenues
• 7 Balancing off accounts
• 8 The trial balance
• 9 Capital and revenue expenditure
• Part 2 The financial statements of a sole trader
• 10 Trading and profit and loss accounts: an introduction
• 11 The balance sheet
• 12 Financial statements: further considerations
• 13 Accounting concepts
• Part 3 Books of original entry
• 14 Business documentation
• 15 Division of the ledger - Sales day book and sales ledger
• 16 Purchases day book and purchases ledger
• 17 Sales returns day book and purchases returns day book
• 18 Value added tax
• 19 Sales and purchases day books and ledgers with VAT
• 20 The banking system
• 21 Cash books
• 22 Petty cash and the imprest system
• 23 The journal
• 24 Control accounts
• 25 Bank reconciliation statements
• Part 4 Adjustments to financial statements
• 26 Methods of depreciation
• 27 Double entry records for depreciation and the disposal of assets
• 28 Bad debts and provision for doubtful de
• 29 Other adjustments for financial statements
• 30 Extended trial balance
• 31 Stock valuation
• 32 Errors and their effect on accounting records
• 33 Suspense accounts and errors
• Part 5 Financial statements of other organisations
• 34 Single entry and incomplete records
• 35 Club and society accounts
• 36 Partnership accounts
• 37 Limited company accounts
• 38 Manufacturing accounts
• 39 Analysis and interpretation of accounts
• Part 6 Other considerations
• 40 Computers and accounting systems
• 41 Professional ethics
• Appendices
• A Glossary of accounting terms
• B Model layouts for financial statements and worksheets
• C Multi-choice questions
• D Answers to multi-choice questions
• E Answers to exercises