A Practical Foundation in Accounting - Softcover

Crawford, Margaret; Whittam, Austin; Johnson, Harry

Softcover

ISBN 10: 1861522592 ISBN 13: 9781861522597

Publisher: Cengage Learning EMEA, 1998

Synopsis

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.

About this title

Review:

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

Synopsis:

This text, previously published by Unwin Hyman, provides a comprehensive introduction to accounting for foundation level students. It combines an easy-to-follow presentation with detailed and practical coverage, supported by over 200 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, it has been fully revised and updated. The book begins with a stage-by-stage introduction to double entry book-keeping and accounting. Subsequent early chapters cover depreciation, books of original entry, bad debts, control accounts and bank reconciliation. More specialized applications and an introduction to cash flow and interpretative aspects of accounting are dealt with in later chapters. The book should be of use for the wide range of introductory courses in Accounting and Business Studies at Colleges of Further Education.

About this edition

• Publisher: Cengage Learning EMEA
• Publication date: 1998
• ISBN 10: 1861522592
• ISBN 13: 9781861522597
• Binding: Paperback
• Edition number: 5
• Number of pages: 600