AS level and A level accounting / Harold Randall

Contents

IThe accounting system
1 Double - entry bookkeeping : cash transaction
2 Double- entry bookkeeping : credit transaction
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 profit and Loss and division ledger
8 Balance sheets for sale
9 Accounting principles or concepts
10 Accruals and prepayments ( the matching concept)
11 Provisions for the depreciation of fixed assets
12 Bad Doubtful debts.
13 Bank reconciliation statements
14 Control accounts
15 Suspense accounts
16 Incomplete records
17 Non-profit making organizations( clubs and societies )
18 Department Accounts
19 Manufacturing accounts
20 Valuation of stocks
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 capitals and debentures ; capital reduction and reconstruction
26 Business purchase
27 Published companies accounts

III Financial reporting and interpretations

28 Interpretations and analysis
29 Company financing

IV Elements of managerial accounting

30 Costing principles and accounting : total (or absorption) costing
31 Unit, job and batch costing
32 Process costing \
33 Marginal costing
34 Budgeting
35 Standard costing
36 Investment appraisal

Also Includes index