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Table Of Contents

1 A periodof transition
5 What isdouble entrybook-keeping?
6 Opening the booksof account
7 The daybooks
12 The cashbook
15 Disagreeing withthe bank
16 Thebankreconciliation
19 The journal
20 How towrite up the journal
22 Theledger
23 Posting to theledger from the daybooks
24 Posting to theledger from the cashbook
25 Balancing theledger
26 Discounts
27 Controlaccounts
28 Preparingcontrolaccounts step bystep
The trial balance is:
29 The trial balance
30 How to extract atrial balance
31 The trial balance:errors
32 Accrualsandprepayments
33 Revenueaccounts
36 Compiling revenueaccounts step bystep
37 The balance sheet
38 Compilinga balance sheet step bystep
39 Manufacturingaccounts
40 Compilinga manufacturingaccount step bystep
41 Depreciation:the straight line method
42 Depreciation:the diminishing balancemethod
43 Other methods of depreciation
47 Partnershipaccounts
48 Partnerships:appropriationaccounts
51 How to consolidate twobalance sheets
52 Limitedcompanies
54 Format ofcompanyaccounts
55 Revenueaccounts of limitedcompanies
56 Balance sheets of limitedcompanies
57 Going limited
58 Going limited:worked example
59 Clubaccounts
Fixed asset register
61 Fixedasset register
62 Asset disposals
63 Asset disposalsstep bystep
64 Correctionof errors
65 Correcting errorsstep bystep
67 Accounting for VAT
68 Incompleterecords
69 Capital comparisonmethod step bystep
71 Interpretingaccounts
72 Interpretingaccounts:example
73 Wages:basicprinciples
76 Encounteringdeviationsfrom standard methods
77 Using spreadsheet pages
78 New developmentsin electronicbook-keeping
79 Moreadvancedaccounting
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Mastering Book-Keeping

Mastering Book-Keeping



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Published by: ক্রেজি ফৌর on Oct 19, 2011
Copyright:Attribution Non-commercial


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