Mastering Book-KeepingDouble-entry accounting can be easy if it's explained well, and Mastering Book-keeping does just that. Now in its updated 8th edition, this popular book has helped thousands of people to get to grips with book-keeping. It explains the principles and practice of book-keeping sequentially, and includes: - The daybooks and ledger accounts - End of year accounting - Sole proprietorships, limited companies, partnerships and not-for-profit organisations - Using computers for accounting - Accounting for VAT - Progressing to more advanced management accounting - The implications of the Data Protection Act 1998 on book-keepers Plus step-by-step guides to compiling a balance sheet, depreciation, accounting for bad and doubtful debts, and much more. Everything is made clear with easy-to-follow explanations. Typical transactions are illustrated throughout to make the information even easier to understand. This book is suitable for those preparing for the examinations of ICB, AAT, IAB, OCR, AQA and all other courses in book-keeping and accounts. |
Contents
Disagreeing with the bank 16 The bank reconciliation | |
The journal | |
Howto write up the journal | |
The postage book 22 The ledger | |
Posting to the ledger from the day books | |
Posting to the ledger from the cash book | |
Balancing the ledger | |
Discounts 27 Control accounts 28 Preparing control accounts step by step 29 Thetrial balance 30 How to extracta trial balance | |
errors | |
Other editions - View all
Mastering Book-keeping: A Complete Guide to the Principles and Practice of ... Peter Marshall No preview available - 2010 |
Common terms and phrases
11 January 25 marks 31 Dec Balance Accruals Answer B00klet answering Question bad debts Balance Cld balance sheet bank statement Bookkeeping June 2007 cash column Certificate in Manual cheque control account cost CR 2009 Details credit note creditors current assets current liabilities Date Details debit debtors Dec Balance b/d discounts received Doncaster doubtful debts ended 31 December enter errors example expenses figure final accounts Fixed asset register fixed assets Fixtures and fittings goodwill account HMRC ICB Level inthe invoice January Jun Balance ledger accounts limited companies loss account Manual Bookkeeping June Manygate Motor nominal ledger ofthe paid partner partnership payments petty cash book posting Prepayments prime entry profit and loss provision for depreciation purchase day book purchase ledger record returns day book sales ledger Sandsend step by step suppliers Task Total trading account transactions trial balance Value Added Tax VAT account wages