Description du livre
The book explains the principles and practice of bookkeeping sequentially, including:
·The bank reconciliation
·Writing up the petty cash book
·Extracting a trial balance
·Accruals and prepayments
·Setting up a limited company
·Accounting for VAT
Plus step-by-step guides to compiling a balance sheet, depreciation, accounting for bad and doubtful debts and much more.
The 10th edition also includes significant enhancements to reflect the teachings of the principle bookkeeping institutes as they endeavour to raise the professional competence of their members. For example, accounting staff are increasingly being required to extend their record keeping into management accounts areas. The new edition includes chapters on stock control and budgetary control accounting. In addition, it will include more detailed guidance on the significance and importance of ratio analysis and statements of sources and application of funds, plus the latest available IAB and ICB exam papers.