Midlands State University Library

AS level and A level accounting /

Randall, Harold.

AS level and A level accounting / created by Harold Randall - vi, 357 pages : illustrations ; 25 cm

Includes index.

I. The accounting system --
1. Double-entry bookkeeping: cash transactions --
2. Double-entry bookkeeping: credit transactions --
3. Books of prime (or original) entry --
4. Balancing accounts --
5. The classification of accounts and division of the ledger --
6. The trial balance --
II. Financial accounting --
7. Trading and Profit and Loss Accounts for sole traders --
8. Balance Sheets for sole traders --
9. Accounting principles or concepts --
10. Accruals and prepayments (the matching concept) --
11. Provisions for the depreciation of fixed assets --
12. Bad and doubtful debts --
13. Bank reconciliation statements --
14. Control accounts --
15. Suspense accounts --
16. Incomplete records --
17. Non-profit-making organisations (clubs and societies) --
18. Departmental accounts --
19. Manufacturing Accounts --
20. Valuation of stock --
978. 0-521-53993-7 --
Accounting: AS Level and a Level --
21. Partnership accounts --
22. Partnership changes --
23. An introduction to the accounts of limited companies --
24. Cash flow statements --
25. Limited companies: more about share capital and debentures --
26. Business purchase --
27. Published company accounts --
III. Financial reporting and interpretation --
28. Interpretation and analysis --
29. Company financing --
IV. Elements of managerial accounting --
30. Costing principles and systems: total (or absorption) costing --
31. Unit, job and batch costing --
32. Process costing --
33. Marginal costing --
34. Budgeting --
35. Standard costing --
36. Investment appraisal --
Appendix 1. Table showing net present value of $1.

"Suitable for one-year AS Level courses and for two-year A Level courses, Accounting: AS Level and A Level helps develop the required computational, accounting, problem-solving and written skills. Theoretical and practical aspects of all topics are covered, with teaching points being illustrated by fully worked examples and exercises to test students' understanding."--Publisher's website.

0521539935


Accounting.

HF5635 RAN