A practical foundation in accounting. / Harry Johnson and Austin Whittam

By: Johnson, HarryContributor(s): Whittam, AustinMaterial type: TextTextPublisher: London: Int. Thomson business press, c1992Edition: 5th edDescription: 509p. ill. 24cmISBN: 1861522592Subject(s): AccountingLOC classification: HF5661.J62
Contents:
Contents: Introduction -- Recording accounting data: the double entry system of book-keeping -- Ledger accounts -- Trading -- Making adjustments -- Final accounts -- Depreciation -- Subsidiary ledgers; source documents and records of original entry -- Value added tax (VAT) -- Bad debts; discounts on debtors -- Control accounts -- Suspense accounts and the correction of errors -- Bank reconcilliation -- Partnership -- Goodwill, with particular reference to partnership; revaluation of assets -- Partnership dissolution -- Incomplete records -- Income and expenditure accounts -- Manufacturing accounts -- Limited companies -- Accounting principles and concepts -- Issue and forfeit of shares -- Redemption of shares and the purchase by a company of it own shares -- Stock valuation -- Cash flow statements -- Cash budgeting -- Interpretation of accounts: an introduction -- Departmental accounts -- Joint ventures.
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Books Books WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY
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Books Books WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY
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Includes index.

Contents: Introduction -- Recording accounting data: the double entry system of book-keeping -- Ledger accounts -- Trading -- Making adjustments -- Final accounts -- Depreciation -- Subsidiary ledgers; source documents and records of original entry -- Value added tax (VAT) -- Bad debts; discounts on debtors -- Control accounts -- Suspense accounts and the correction of errors -- Bank reconcilliation -- Partnership -- Goodwill, with particular reference to partnership; revaluation of assets -- Partnership dissolution -- Incomplete records -- Income and expenditure accounts -- Manufacturing accounts -- Limited companies -- Accounting principles and concepts -- Issue and forfeit of shares -- Redemption of shares and the purchase by a company of it own shares -- Stock valuation -- Cash flow statements -- Cash budgeting -- Interpretation of accounts: an introduction -- Departmental accounts -- Joint ventures.

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