Includes Index

Notes for Teachers and Lecturers Notes for Students
PART ONE: INTRODUCTION TO DOUBLE ENTRY BOOKKEEPING
Chapter 1: The Accounting Equation and the Balance Sheet
Chapter 2: The Double Entry System for Assets, Liabilities and Capital
Chapter 3: The Asset of Stock
Chapter 4: The Effect of Profit or Loss on Capital and the Double Entry System for Expenses and Revenues
Chapter 5: Balancing of Accounts
Chapter 6: The Trial Balance

PART TWO: THE FINANCIAL STATEMENTS OF SOLE TRADERS
Chapter 7: Trading and Profit and Loss Accounts: An Introduction
Chapter 8: Balance Sheets
Chapter 9: Trading and Profit and Loss accounts and balance Sheets: Further Considerations
Chapter 10: Accounting Concepts

PART THREE: BOOKS OF ORIGINAL ENTRY
Chapter 11: Books of Original Entry and Ledgers
Chapter 12: The Banking System
Chapter 13: Cash Books
Chapter 14: The Sales Day Book and the Sales Ledger
Chapter 15: The Purchases Day Book and the Purchases Ledger
Chapter 16: The Returns Day Books
Chapter 17: The Journal
Chapter 18: The Analytical Petty Cash Book and the Imprest System
Chapter 19: Value Added Tax
Chapter 20: Columnar Day Books
Chapter 21: Employees'Pay
Chapter 22: Computers and Accounting
Chapter 23: Computerised Accounting Systems

PART FOUR: ADJUSTMENTS FOR FINANCIAL STATEMENTS
Chapter 24: Capital and Revenue Expenditure
Chapter 25: Bad Debts, Provisions for Doubtful Debts, Provisions for Discounts on Debtors
Chapter 26: Depreciation of Fixed Assets: Nature and Calculations
Chapter 27: Double Entry Records for Depreciation
Chapter 28: Accruals and Prepayments and other Adjustments for Financial Statements
Chapter 29: The Valuation of Stock
Chapter 30: Bank Reconciliation Statements
Chapter 31: Control Accounts
Chapter 32: Errors not Affecting Trial Balance Agreement
Chapter 33: Suspense Accounts and Errors

PART FIVE: SPECIAL ACCOUNTING PROCEDURES
Chapter 34: Introduction to Accounting Ratios
Chapter 35: Single Entry and Incomplete Records
Chapter 36: Receipts and Payments Accounts and Income and expenditure Accounts
Chapter 37: Manufacturing Accounts
Chapter 38: Departmental Accounts
Chapter 39: Cash Flow Statements
Chapter 40: Joint Venture Accounts

PART SIX: PARTNERSHIP ACCOUNTS AND COMPANY ACCOUNTS
Chapter 41: Partnership Accounts: An Introduction
Chapter 42: Goodwill for Sole Traders and Partnerships
Chapter 43: Revaluation of Partnership Assets
Chapter 44: Partnership Dissolution
Chapter 45: An Introduction to the Financial Statements of Limited Liability Companies
Chapter 46: Purchase of Existing Partnership and Sole Traders' Businesses

PART SEVEN: AN INTRODUCTION TO FINANCIAL ANALYSIS
Chapter 47: An introduction to the Analysis and Interpretation of Accounting Statements

Part 8: AN INTRODUCTION TO MANAGEMENT ACCOUNTING Chapter 48: An Introduction to Management Accounting