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Accountability and accounting : an introduction to the study of accountancy

Author: C A Munkman
Publisher: London : Hutchinson, 1971.
Edition/Format:   Print book : EnglishView all editions and formats
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Document Type: Book
All Authors / Contributors: C A Munkman
ISBN: 0091072204 9780091072209 0091072212 9780091072216
OCLC Number: 12883312
Description: 128 pages : illustrations ; 23 cm
Contents: Pt. 1: The basis of accounting method --
Accountability --
Accountability and law --
Development of accounting method --
Application of accounting method to trading transactions --
The form of annual accounts --
pt. 2: Accounting records --
Recording and documentation --
Methods of book-keeping --
The annual stock taking --
Stock records --
Cost accounting --
pt. 3: The preparation of annual accounts for publication --
Preparing annual accounts --
Correct presentation --
The two funds --
The interpretation of 'profit' and provision for depreciation --
The profit and loss account --
The balance sheet --
The form of published accounts --
Appendix of terms.
Responsibility: C.A. Munkman.

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