Work Out Principles of Accounts for First Examinations

Front Matter....Pages i-ix
Introduction....Pages 1-1
Principles of Double-entry Book-keeping....Pages 2-10
The Trial Balance....Pages 11-15
Trading and Profit and Loss Accounts....Pages 16-20
Balance Sheet....Pages 21-25
Cash Book and Cash Discounts....Pages 26-38
Bank Reconciliation....Pages 39-44
Day Books and VAT....Pages 45-50
Errors and Suspense Accounts....Pages 51-57
Bad Debts and Bad Debts Provision....Pages 58-62
Control Accounts....Pages 63-69
Depreciation and Disposal of Assets....Pages 70-80
Year End Adjustments....Pages 81-92
Departmental Accounts....Pages 93-98
Incomplete Records....Pages 99-111
Income and Expenditure Accounts....Pages 112-122
Partnership Accounts: 1....Pages 123-135
Partnership Accounts: 2....Pages 136-144
Manufacturing Accounts....Pages 145-156
Stock Valuation....Pages 157-164
Comprehension and Interpretation of Accounts....Pages 165-173
Accounts of Limited Companies....Pages 174-183
Forecasts and Budgets....Pages 184-191
Back Matter....Pages 193-193