Mastering Book-Keeping: A Step-By-Step Guide to the Principles and Practice of Business Accounting

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How To Books Ltd, 2003 - Accounting - 192 pages
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Double entry accounting can be easy if it's explained well. From writing up the petty cash book and extracting a trial balance, to accounting for VAT and using spreadsheets, everything is made clear with easy to follow explanations.
 

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Contents

Preface
7
What is double entry bookkeeping?
9
Opening the books of account
11
The day books
13
The purchase day book
15
The purchase returns day book
17
The sales day book
19
The sales returns day book
21
Depreciation stepbystep
103
Accounting for bad and doubtful debts
105
Accounting for bad and doubtful debts stepbystep
107
Partnership accounts
108
appropriation accounts
109
Partnership accounts stepbystep
111
Amalgamating sole proprietorships into a partnership
113
How to consolidate two balance sheets
115

The cash book
23
money paid in
25
money paid out
27
Disagreeing with the bank
29
The bank reconciliation
31
How to prepare a bank reconciliation statement
35
The petty cash book
37
How to write up the petty cash book
39
The journal
43
How to write up the journal
45
The postage book
47
The ledger
49
Posting to the ledger from the day books
53
Posting to the ledger from the cash book
55
Balancing the ledger
57
Discounts
61
Control accounts
65
Preparing control accounts stepbystep
67
The trial balance
69
How to extract a trial balance
71
errors
73
Accruals and prepayments
75
Revenue accounts
79
Stock in the final accounts
81
How to compile revenue accounts
83
Compiling revenue accounts stepbystep
85
The balance sheet
87
Compiling a balance sheet stepbystep
89
Manufacturing accounts
91
Compiling a manufacturing account stepbystep
95
the straight line method
97
the diminishing balance method
99
Other methods of depreciation
100
Limited companies
117
books and accounts
119
Format of company accounts
121
Revenue accounts of limited companies
123
Balance sheets of limited companies
127
Going limited
129
worked example
131
Club accounts
133
income and expenditure
135
Club accounts stepbystep
137
The club balance sheet stepbystep
139
adjustments and subscriptions
141
Asset disposals
143
Asset disposals stepbystep
145
Correction of errors
147
Correcting errors stepbystep
149
Value Added Tax
151
Accounting for VAT
153
Incomplete records
155
Capital comparison method stepbystep
157
Bank account analysis stepbystep
161
Interpreting accounts
165
example
167
basic principles
169
Coin analysis and wages book
171
Stock records and valuation
172
Encountering deviations from standard methods
175
Using spreadsheet pages
178
New developments in electronic bookkeeping
182
Glossary
184
Index
189
Copyright

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About the author (2003)

Peter Marshall is Senior Lecturer in History, University of Warwick. His previous books are The Catholic Priesthood and the English Reformation (Oxford, 1994); (ed.), The Impact of the English Reformation 1500-1640 (London 1997); (co-ed with Bruce Gordon) The Place of the Dead: Death and Remembrance in Late Medieval and Early Modern Europe (Cambridge, 2000).

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