"A Practical Foundation in Accounting" provides a lucid and comprehensive introduction to accounting for foundation level students. It combines easy-to-follow and modern presentation with detailed and practical coverage, supported by over two hundred carefully selected questions chosen to test students' progress and degree of comprehension. This fifth edition includes full answers to approximately half of the questions for the use of the students. Retaining its practical approach and 'user-friendly' format, this edition has been fully revised and updated. The book begins with a clear and comprehensive stage-by-stage introduction to double entry book-keeping and accounting. Subsequent early chapters cover depreciation, books of original entry, bad debts, control accounts, bank reconciliation, etc., in a similarly thorough manner. More specialised applications and an introduction to cash flow and interpretative aspects of accounting are dealt with in later chapters. This comprehensive introduction is suitable for the wide range of introductory courses in accounting and business studies at Colleges of Further Education.
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1. Introduction to the Double Entry System of Book-Keeping 2. Ledger Accounts or ?T? Accounts 3. Trading 4. Final Accounts 5. Depreciation 6. Division of the Ledger; Books of Original Entry 7. Value Added Tax (VAT) 8. Bad Debts; Discounts on Debtors 9. Control Accounts 10. Bank Reconciliation 11. Partnership 12. Goodwill, with Particular Reference to Partnership; Revaluation of Assets 13. Partnership Dissolution 14. Incomplete Records 15. Income and Expenditure Accounts 16. Manufacturing Accounts 17. Limited Companies 18. Suspense Accounts and the Correction of Errors 19. Issue and Forfeit of Shares 20. Redemption of Shares and Purchase by a Company of its Own Shares 21. The Issue and Redemption of Debentures 22. Stock Valuation 23. Cash Flow Statements 24. Cash Budgeting 25. Interpretation of Accounts: An Introduction 26. Bills of Exchange 27. Royalties 28. Departmental Accounts 29. Joint Ventures
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Book Description Hardback. Book Condition: Fair. A readable copy of the book which may include some defects such as highlighting and notes. Cover and pages may be creased and show discolouration. Bookseller Inventory # GOR004196372