Titlebook: Work Out Accounting GCSE; P. Stevens Textbook 1987Latest edition Macmillan Publishers Limited 1987 accounting.manufacturing.science and te

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Bad Debts and Bad Debts Provision,se and decrease of bad debts provisions. Alternatively, their treatment can be examined as part of a larger question such as a final accounts question. If you can master the principles necessary to answer the first type of question, you should have no difficulty with the second type of question.

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Year End Adjustments, the period for which we are preparing the profit and loss account. For example, if there was a debit of ￡550 on the rent account, we assumed that that was the rent expense for that accounting period. We shall now consider the accounting treatment where that is not the case and either there is rent

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Departmental Accounts,tion relates to the profitability of the business. It is obviously important to know the overall or total profit of the business, but in the case of a business running separate departments or selling distinct and separate products it is also useful to know the profit made by each department or earne

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AMEND

Partnership Accounts: 2,ormed by the amalgamation of two existing businesses. In a simple case where the partners bring in cash or assets the entries are the same as those illustrated in worked example 16.3 in Chapter 16 — that is,

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Manufacturing Accounts,now look at what happens where instead of purchasing goods the business manufactures the goods itself. Simply stated, all of the costs incurred in connection with the cost of manufacturing are collected in the manufacturing account, which we prepare to ascertain the cost of finished production. Havi