Bookkeeping and accounts for beginners:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Liskeard
Exposure
2006
|
| Edition: | 5. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Physical Description: | IV, 205 S. 23cm |
| ISBN: | 9781846852718 1846852714 |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV023050728 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | t | ||
| 008 | 071214s2006 |||| 00||| eng d | ||
| 015 | |a GBA672809 |2 dnb | ||
| 020 | |a 9781846852718 |9 978-1-84685-271-8 | ||
| 020 | |a 1846852714 |c (pbk) |9 1-8468-5271-4 | ||
| 035 | |a (OCoLC)71165216 | ||
| 035 | |a (DE-599)BVBBV023050726 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-N2 | ||
| 082 | 0 | |a 657.2 |2 22 | |
| 100 | 1 | |a Moses, Carson B. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Bookkeeping and accounts for beginners |c Moses Carson B. |
| 250 | |a 5. ed. | ||
| 264 | 1 | |a Liskeard |b Exposure |c 2006 | |
| 300 | |a IV, 205 S. |c 23cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Bookkeeping | |
| 856 | 4 | |u http://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=1824282&custom_att_2=simple_viewer |y Bookkeeping and accounts for beginners |3 Inhaltsverzeichnis | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016254113&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-016254113 | ||
Record in the Search Index
| _version_ | 1804137283707731968 |
|---|---|
| adam_text | 1. INTRODUCTION
1.1 Bookkeeping and Accounting 1
1.2 The Accounting Cycle 1
1.3 Users of Accounting Information 4
1.4 Importance of Accounting Information 6
1.5 Some Accounting terms 6
1.6 Incomes, Expense, and Assets 8
2. THE LEDGER
2.1 The Ledger 10
2.2 An Account 10
2.3 Common Ledger Accounts 12
2.4 Double Entry 15
2.5 The Debit Credit Table 15
2.6 Transactions in the Ledger 16
2.7 Folio Numbers 18
2.8 Balancing Accounts 19
2.9 Balancing Procedure 20
Answers 24
3. THECASHBOOK
3.1 Introduction 26
3.2 Bank Accounts 27
3.3 The Cashbook Structure 27
3.4 Cashbook Contents 28
3.5 Balancing the Cashbook 31
3.6 Source Documents 32
3.7 Contra Entry 33
3.8 Assumptions 33
3.9 Posting the Cashbook 34
3.10 Bank Overdraft 35
Answers 37
4. THE TRIAL BALANCE
4.1 Introduction 41
4.2 Trial Balance Structure 42
4.3 Investigating the Causes of Difference 43
Answers 45
5. THE TRADING, PROFIT AND LOSS ACCOUNT
5.1 Introduction 48
5.2 The Trading Account 49
5.3 The Stock Account 50
5.4 The Profit and Loss Account 51
5.5 The Trading, Profit Loss Account 53
5.6 Importance of Trading, Profit Loss Account 53
Answers 56
ii
6. THE BALANCE SHEET
6.1 Introduction 59
6.2 The Accounting Equation 61
6.3 The Accounting Equation Format 61
6.4 The Net Assets Format 63
6.5 Balance Sheet Errors 66
6.6 The Importance of A balance sheet 66
Answers 68
7. SUBSIDIARY BOOKS AND CREDIT
7.1 Subsidiary Books 73
7.2 Credit Transactions 74
7.3 The Purchases Journal 75
7.4 The Sales Journal 76
7.5 Posting Purchases Journal 77
7.6 Posting Sales Journal 78
7.7 Folio Columns 79
7.8 Payment to Creditors 80
7.9 Receipts from Debtors 81
Answers 83
8. RETURNS
8.1 Returns 88
8.2 Purchases Returns Journal 89
8.3 Sales Returns Journal 89
8.4 Posting Purchases Returns Journal 90
8.5 Posting Sales Returns Journal 91
8.6 A Credit Note 92
8.7 A Debit Note 94
8.8 Allowances 96
8.9 Returns and the Trading Account 96
Answers 99
9. THE GENERAL JOURNAL
9.1 Introduction 103
9.2 Journal Entries and Narration 103
9.3 Posting Journal Entries 105
9.4 Opening Statements 105
9.5 Non Stock Credit Transactions 108
9.6 Error Correction 108
9.7 Stock Drawings and Donations 109
9.8 Interest Charged 109
9.9 Adjustments 110
Answers 112
10. THE THREE COLUMN CASHBOOK
10.1 Introduction 114
10.2 Discount Allowed Received 115
10.3 Discount Calculations 115
10.4 Discounts and the Cashbook 116
10.5 Posting Discount Allowed 117
10.6 Posting Discount Received 118
10.7 Discount and Final Accounts 120
10.8 Dishonoured Cheques 120
10.9 Bank Charges 121
10.10 Bank Loan 122
10.11 The Cashbook s Importance 122
Answers 124
11. LEDGER ADDITIONS
11.1 Introduction 129
11.2 Debtor s and Creditor s Ledger 130
11.3 TheGeneral Ledger 130
11.4 Types of Accounts 130
11.5 The Debit and Crediting Summary 131
11.6 The Ledger s Importance 132
12. TRIAL BALANCE LIMITATIONS AND USES
12.1 Introduction 134
12.2 Errors Not Exposed 134
12. 3 Uses 136
13. ADJUSTMENTS
13.1 Introduction 137
13.2 Purchases and Sales Adjustments 137
13.3 Expenses Paid Expense Incurred 139
13.4 Expense Due 139
13.5 Expense in Advance 141
13.6 Stationery Stock 142
13.7 Income Received Income Earned 143
13.8 Income Due 143
13.9 Income in Advance 145
13.10 Bad Debts 146
13.11 Bad Debts and Profit and Loss Account 147
13.12 Bad Debts and the Balance Sheet 147
13.13 Bad Debts Recovered 148
13.14 Depreciation 149
13.15 The Straight Line Method 149
13.16 The Reducing Balance Method 150
13.17 Recording Depreciation 151
Answers 154
XV
14 BANK RECONCILIATION
14.1 Introduction 158
14.2 A Bank Statement 158
14.3 Bank Account and Bank Statement Entries 159
14.4 Bank Account and Bank State. Differences 159
14.5 Bank Reconciliation Process 161
14.6 Updating the Bank Account 162
14.7 Bank Reconciliation Statement 163
14.8 Importance of Bank Reconciliation 165
Answers 167
15. PARTNERSHIPS
15.1 Introduction 169
15. 2 Opening Statements 169
15.3 Sharing Net Profit 170
15.4 Profit and Loss Appropriation Account 171
15.5 Fixed Capital Accounts 173
15.6 Current Accounts 173
15.7 The Balance Sheet 174
Answers 178
16. NON PROFIT ORGANISATIONS
16.1 Introduction 183
16.2 Sources of Income 183
16.3 Expenditure 184
16.4 Record Keeping 184
16.5 Receipts and Payments Account 185
16.6 Income Expenditure Statement 186
16.7 The Trading Account 188
16.8 The Accumulated Fund 188
16.9 The Balance Sheet 189
Answers 191
17. VERTICAL ACCOUNTS
17.1 Introduction 193
17.2 Vertical Bank Account 194
17.3 Receiver Accounts 195
17.4 Giver Accounts 196
17.5 Other Vertical Accounts 196
17.6 Vertical Account Changes 197
Answers 198
Test Yourself Answers 202
Index 204
|
| adam_txt |
1. INTRODUCTION
1.1 Bookkeeping and Accounting 1
1.2 The Accounting Cycle 1
1.3 Users of Accounting Information 4
1.4 Importance of Accounting Information 6
1.5 Some Accounting terms 6
1.6 Incomes, Expense, and Assets 8
2. THE LEDGER
2.1 The Ledger 10
2.2 An Account 10
2.3 Common Ledger Accounts 12
2.4 Double Entry 15
2.5 The Debit Credit Table 15
2.6 Transactions in the Ledger 16
2.7 Folio Numbers 18
2.8 Balancing Accounts 19
2.9 Balancing Procedure 20
Answers 24
3. THECASHBOOK
3.1 Introduction 26
3.2 Bank Accounts 27
3.3 The Cashbook Structure 27
3.4 Cashbook Contents 28
3.5 Balancing the Cashbook 31
3.6 Source Documents 32
3.7 Contra Entry 33
3.8 Assumptions 33
3.9 Posting the Cashbook 34
3.10 Bank Overdraft 35
Answers 37
4. THE TRIAL BALANCE
4.1 Introduction 41
4.2 Trial Balance Structure 42
4.3 Investigating the Causes of Difference 43
Answers 45
5. THE TRADING, PROFIT AND LOSS ACCOUNT
5.1 Introduction 48
5.2 The Trading Account 49
5.3 The Stock Account 50
5.4 The Profit and Loss Account 51
5.5 The Trading, Profit Loss Account 53
5.6 Importance of Trading, Profit Loss Account 53
Answers 56
ii
6. THE BALANCE SHEET
6.1 Introduction 59
6.2 The Accounting Equation 61
6.3 The Accounting Equation Format 61
6.4 The Net Assets Format 63
6.5 Balance Sheet Errors 66
6.6 The Importance of A balance sheet 66
Answers 68
7. SUBSIDIARY BOOKS AND CREDIT
7.1 Subsidiary Books 73
7.2 Credit Transactions 74
7.3 The Purchases Journal 75
7.4 The Sales Journal 76
7.5 Posting Purchases Journal 77
7.6 Posting Sales Journal 78
7.7 Folio Columns 79
7.8 Payment to Creditors 80
7.9 Receipts from Debtors 81
Answers 83
8. RETURNS
8.1 Returns 88
8.2 Purchases Returns Journal 89
8.3 Sales Returns Journal 89
8.4 Posting Purchases Returns Journal 90
8.5 Posting Sales Returns Journal 91
8.6 A Credit Note 92
8.7 A Debit Note 94
8.8 Allowances 96
8.9 Returns and the Trading Account 96
Answers 99
9. THE GENERAL JOURNAL
9.1 Introduction 103
9.2 Journal Entries and Narration 103
9.3 Posting Journal Entries 105
9.4 Opening Statements 105
9.5 Non Stock Credit Transactions 108
9.6 Error Correction 108
9.7 Stock Drawings and Donations 109
9.8 Interest Charged 109
9.9 Adjustments 110
Answers 112
10. THE THREE COLUMN CASHBOOK
10.1 Introduction 114
10.2 Discount Allowed Received 115
10.3 Discount Calculations 115
10.4 Discounts and the Cashbook 116
10.5 Posting Discount Allowed 117
10.6 Posting Discount Received 118
10.7 Discount and Final Accounts 120
10.8 Dishonoured Cheques 120
10.9 Bank Charges 121
10.10 Bank Loan 122
10.11 The Cashbook's Importance 122
Answers 124
11. LEDGER ADDITIONS
11.1 Introduction 129
11.2 Debtor's and Creditor's Ledger 130
11.3 TheGeneral Ledger 130
11.4 Types of Accounts 130
11.5 The Debit and Crediting Summary 131
11.6 The Ledger's Importance 132
12. TRIAL BALANCE LIMITATIONS AND USES
12.1 Introduction 134
12.2 Errors Not Exposed 134
12. 3 Uses 136
13. ADJUSTMENTS
13.1 Introduction 137
13.2 Purchases and Sales Adjustments 137
13.3 Expenses Paid Expense Incurred 139
13.4 Expense Due 139
13.5 Expense in Advance 141
13.6 Stationery Stock 142
13.7 Income Received Income Earned 143
13.8 Income Due 143
13.9 Income in Advance 145
13.10 Bad Debts 146
13.11 Bad Debts and Profit and Loss Account 147
13.12 Bad Debts and the Balance Sheet 147
13.13 Bad Debts Recovered 148
13.14 Depreciation 149
13.15 The Straight Line Method 149
13.16 The Reducing Balance Method 150
13.17 Recording Depreciation 151
Answers 154
XV
14 BANK RECONCILIATION
14.1 Introduction 158
14.2 A Bank Statement 158
14.3 Bank Account and Bank Statement Entries 159
14.4 Bank Account and Bank State. Differences 159
14.5 Bank Reconciliation Process 161
14.6 Updating the Bank Account 162
14.7 Bank Reconciliation Statement 163
14.8 Importance of Bank Reconciliation 165
Answers 167
15. PARTNERSHIPS
15.1 Introduction 169
15. 2 Opening Statements 169
15.3 Sharing Net Profit 170
15.4 Profit and Loss Appropriation Account 171
15.5 Fixed Capital Accounts 173
15.6 Current Accounts 173
15.7 The Balance Sheet 174
Answers 178
16. NON PROFIT ORGANISATIONS
16.1 Introduction 183
16.2 Sources of Income 183
16.3 Expenditure 184
16.4 Record Keeping 184
16.5 Receipts and Payments Account 185
16.6 Income Expenditure Statement 186
16.7 The Trading Account 188
16.8 The Accumulated Fund 188
16.9 The Balance Sheet 189
Answers 191
17. VERTICAL ACCOUNTS
17.1 Introduction 193
17.2 Vertical Bank Account 194
17.3 Receiver Accounts 195
17.4 Giver Accounts 196
17.5 Other Vertical Accounts 196
17.6 Vertical Account Changes 197
Answers 198
Test Yourself Answers 202
Index 204 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Moses, Carson B. |
| author_facet | Moses, Carson B. |
| author_role | aut |
| author_sort | Moses, Carson B. |
| author_variant | c b m cb cbm |
| building | Verbundindex |
| bvnumber | BV023050728 |
| ctrlnum | (OCoLC)71165216 (DE-599)BVBBV023050726 |
| dewey-full | 657.2 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.2 |
| dewey-search | 657.2 |
| dewey-sort | 3657.2 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 5. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01275nam a2200337 c 4500</leader><controlfield tag="001">BV023050728</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">071214s2006 |||| 00||| eng d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">GBA672809</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781846852718</subfield><subfield code="9">978-1-84685-271-8</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1846852714</subfield><subfield code="c">(pbk)</subfield><subfield code="9">1-8468-5271-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)71165216</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV023050726</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-N2</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.2</subfield><subfield code="2">22</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Moses, Carson B.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Bookkeeping and accounts for beginners</subfield><subfield code="c">Moses Carson B.</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">5. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Liskeard</subfield><subfield code="b">Exposure</subfield><subfield code="c">2006</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">IV, 205 S.</subfield><subfield code="c">23cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Bookkeeping</subfield></datafield><datafield tag="856" ind1="4" ind2=" "><subfield code="u">http://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=1824282&custom_att_2=simple_viewer</subfield><subfield code="y">Bookkeeping and accounts for beginners</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016254113&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-016254113</subfield></datafield></record></collection> |
| id | DE-604.BV023050728 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T19:24:34Z |
| indexdate | 2024-07-09T21:09:50Z |
| institution | BVB |
| isbn | 9781846852718 1846852714 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016254113 |
| oclc_num | 71165216 |
| open_access_boolean | |
| owner | DE-N2 |
| owner_facet | DE-N2 |
| physical | IV, 205 S. 23cm |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Exposure |
| record_format | marc |
| spelling | Moses, Carson B. Verfasser aut Bookkeeping and accounts for beginners Moses Carson B. 5. ed. Liskeard Exposure 2006 IV, 205 S. 23cm txt rdacontent n rdamedia nc rdacarrier Bookkeeping http://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=1824282&custom_att_2=simple_viewer Bookkeeping and accounts for beginners Inhaltsverzeichnis HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016254113&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Moses, Carson B. Bookkeeping and accounts for beginners Bookkeeping |
| title | Bookkeeping and accounts for beginners |
| title_auth | Bookkeeping and accounts for beginners |
| title_exact_search | Bookkeeping and accounts for beginners |
| title_exact_search_txtP | Bookkeeping and accounts for beginners |
| title_full | Bookkeeping and accounts for beginners Moses Carson B. |
| title_fullStr | Bookkeeping and accounts for beginners Moses Carson B. |
| title_full_unstemmed | Bookkeeping and accounts for beginners Moses Carson B. |
| title_short | Bookkeeping and accounts for beginners |
| title_sort | bookkeeping and accounts for beginners |
| topic | Bookkeeping |
| topic_facet | Bookkeeping |
| url | http://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=1824282&custom_att_2=simple_viewer http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016254113&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT mosescarsonb bookkeepingandaccountsforbeginners |
There is no print copy available.
Indexes