Mastering Principles of Accounts

Front Matter....Pages i-ix
Introduction to Accounting....Pages 1-4
Capital and the Balance Sheet....Pages 5-9
The Theory of Double Entry....Pages 10-16
Practical Book-Keeping (1)....Pages 17-24
Practical Book-Keeping (2)....Pages 25-34
Practical Book-Keeping (3)....Pages 35-42
Practical Book-Keeping (4)....Pages 43-50
Cash and Bank: Cash Discount....Pages 51-61
Bank Reconciliation....Pages 62-68
Petty Cash....Pages 69-72
The Day Books, Original Records and V.A.T.....Pages 73-85
The General Journal: Correction of Errors....Pages 86-94
Classification of Ledger Accounts....Pages 95-99
Recapitulation by Illustrative Exercise....Pages 100-111
The Bank Cash Book: Control Accounts....Pages 112-120
Depreciation of Fixed Assets: Provision for Bad Debts....Pages 121-134
Year-End Adjustments....Pages 135-146
Comprehension and Interpretation....Pages 147-158
Incomplete Records and Single Entry....Pages 159-167
Non-Trading Concerns and Club Accounts....Pages 168-176
Introduction to Partnership Accounts....Pages 177-188
Manufacturing Accounts and Production Costs....Pages 189-194
Introduction to Company Accounts....Pages 195-211
Back Matter....Pages 213-237