Lymer, Andy

Basic accounting : the step-by-step course in elementary accountancy Andy Lymer and Nishat Azmat - London : Hachette, c2010. - xii, 354 p. : ill. ; 20 cm.

Introduction: The ledger system: Balancing the cash book: Double entry theory and practice: The trial balance: Gross profit and stock: Trading and profit and loss accounts: The balance sheet: Illustrative examples: Cash and bank transactions: Bank reconciliation: The petty cash book: Credit transactions and suppliers' accounts: The accounts of credit customers: Purchases and sales returns: VAT and PAYE: Classification of ledger accounts: Final accounts of a sole trader: Interpretation of accounts: Cash flow statements: Capital and revenue expenditure: The general journal: Depreciation of fixed assets: Bad debts and provisions for bad debts: Year-end adjustments: Incomplete records and single entry: Non-trading concerns and club accounts: Control accounts: Partnership accounts: Accounting for management: Cost of production and manufacturing accounts: Introduction to limited companies: Accounting for share capital: The final accounts of a limited company: Accounting standards: Non-financial reporting.

Basic Accounting is a complete, step-by-step course in elementary accounting. Giving clear and concise explanations of accounting principles and practice including PAYE, cash flow statements, accounting for share capital, accounting standards, and non-financial reporting, it is perfect for the newcomer to basic accounting, the first- level accounting student or anybody needing to brush up their accounting skills.

No prior knowledge of bookkeeping or accounting is assumed. Clear explanations, diagrams and worked examples enable you to master the basic principles then apply them to practical examples to consolidate and test your knowledge.

9781473609136


Accounting
Ledger system

657.042 LY BA