Wir haben derzeit keine Zusammenfassung für diesen Artikel.

What are business accounts?; double-entry book-keeping - first principles; double-entry book-keeping - further transactions; business documents; balancing accounts - the trial balance; division of the ledger - books of prime entry; value added tax; control of cash - cash book and petty cash book; bank reconciliation statements; computer accounting - theory - case study 1 - computer accounting - practice; final accounts - case study 2 - handwritten book-keeping system; accruals and prepayments; depreciation of fixed assets; bad debts - provision for bad debts - discount on debtors; the extended trial balance; accounting concepts - stock valuation; the journal - case study 3 - year-end adjustments to final accounts; correction of errors; control accounts; incomplete records; club and society accounts; partnership accounts; changes in partnerships; limited company accounts; business conversions and purchases; manufacturing accounts; departmental and other specialist accounts; wages and salaries; interpretation of accounts; cashflow statements; appendix a - final accounts - example layout; appendix b - answers to questions.