Part 2:Double-entry bookkeeping
7.The accounting equation and its components
8.Basic documentation and books of accounts
9.The general ledger
10.The balancing of accounts and the trial balance
11.Day books and the journal
12.The cash book
13.The petty cash book
Part 3:Preparing final financial statements
14.The final financial statements of sole traders (in brief)
15.Depreciation and non-current assets
16.Bad debts and provisions for bad debts
17.Accruals and prepayments
18.The preparation of final financial statements from the trial balance
Part 4:Internal control and check
19.The bank reconciliation statement
20.Control accounts
21.Errors and suspense accounts
22.Single entry and incomplete records
Part 5: Preparing final financial statements for manufacturing entities
23.Inventory valuation
24.Financial statements for manufacturing entities
Part 6:Clubs
25.The final financial statements of clubs
Part 7:Partnerships
26.The final financial statements of partnerships
27.Changes in partnerships
28.Partnership dissolution and conversion to company status
Part 8:Companies
29.The nature of limited companies and their capital
30.The final financial statements of limited companies
31.Statement of cash flows
32.The appraisal of company financial statements using ratio analysis
Extra chapters available Online
33.UK accounting: institutional framework and standards
34.Changes in share capital
35.An introduction to consolidated financial statements
36.Value added tax, columnar books of prime entry and the payroll
37.The role of computers in accounting
38.Accounting for changing price levels