Titlebook: Mastering Accounting; George Bright,Michael Herbert Textbook 1990Latest edition Macmillan Publishers Limited 1990 accounting.costing.Gener

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precede

The Trial Balancehe accounts and then drafting a trial balance. We will start, however, by demonstrating how the folio column in the ledger can be used to provide a reference system for all the double entries. Such a system helps to speed up the process of checking that all the double entries have been completed correctly.

GEST

Providing for Bad Debtsbook-keeping that can be used and both of these will be illustrated. When you have mastered the process of providing for bad debts and recording the recovery of debts previously written off as bad, there will be an opportunity to gain extra practice in the preparation of final accounts.

配置

Estimating and Recording Depreciatione shown in the balance sheet. Two methods of book-keeping will be considered because both are encountered in examination questions. Before you begin this chapter you are advised to reread section 3.8 on depreciation in Chapter 3 and section 8.2 on capital expenditure in Chapter 8.

Optometrist

Incomplete Records and Club Accountsust pay the bills as they come in and bank the cash I earn at my parties. So long as my bank balance is OK then I’m happy — so far it always has been. Every year I send my box of bills and bank statements to my accountant and he prepares my accounts for the tax man. Mind you, he charges me an exorbitant fee for them!’

招待

西瓜

戲法

Double Entry Book-Keepingrces of finance are affected by different transactions. In this chapter we will introduce a more efficient way of recording transactions than redrafting a balance sheet after each one. This will be done by means of ledger accounts. You will learn the principles of double entry book-keeping which wil

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Introducing Controlnts of debtors and creditors. Control is really a function of management aacounting and as such might seem beyond the scope of this book. Our task here, therefore, will be to take an introductory look at the idea of control. It is assumed you are fully acquainted with the cash book and the divisions