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Principles of accounts

Author: E F Castle; N P Owens; Geoffrey Whitehead
Publisher: Macdonald and Evans, 1991.
Series: M. & E. handbook series.
Edition/Format:   Print book : English : 8th edView all editions and formats
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Document Type: Book
All Authors / Contributors: E F Castle; N P Owens; Geoffrey Whitehead
ISBN: 0712117083 9780712117081
OCLC Number: 22734127
Description: [300] pages.
Contents: Part 1. Starting a business: --
Balance sheet --
The theory of double entry --
Finding the profits of the business --
More about final accounts --
More about stock --
Subsidiary books and sources of information --
Cash book and petty cash book --
Bank reconciliation statements --
Bills of exchange --
The journal --
Nominal accounts and adjustments --
Bad debts and provision for bad debts --
Depreciation and amortization --
Correction of errors --
Manufacturing accounts --
Departmental accounts --
Self-balancing ledgers --
More difficult final accounts --
Part nership. Final accounts --
The accounts of clubs and non-profit making organizations --
Part 2. Limited liability companies: --
Final accounts and balance sheet --
Single-entry accounting or incomplete records --
Purchase of a business --
Joint ventures --
Consignments --
Royalties --
Cash flow statements --
Cash budgets and accounting ratios --
More difficult partnership matters --
Part 3. Limited liability companies: --
Issue of shares --
Sinking funds --
Funds flow --
Statements of limited liability companies --
Part 4. Limited companies: --
Published accounts --
Principles of accounting and SSAP.
Series Title: M. & E. handbook series.
Responsibility: E.F. Castle, N.P. Owens.

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