Business Accounts - Table of Contents

chapters

  1. What are Business Accounts?
  2. Double-entry Book-keeping: First Principles
  3. Double-entry Book-keeping: Further Transactions
  4. Business Documents
  5. Balancing Accounts - the Trial Balance
  6. Division of the Ledger - Primary Accounting Records
  7. Value Added Tax
  8. Cash Book
  9. Petty Cash Book
  10. Bank Reconciliation Statements
  11. An Introduction to Computer Accounting
  12. Final Accounts
  13. Accruals and Prepatments
  14. Depreciation of Fixed Assets
  15. Bad Debts and Provision for Bad Debts
  16. The Extended Trial Balance
  17. The Regulatory Framework of Accounting
  18. The Journal
  19. Correction of Errors
  20. Control Accounts
  21. Incomplete Records
  22. Club and Society Accounts
  23. Partnership Accounts
  24. Changes in Partnerships
  25. Limited Company Accounts
  26. Manufacturing Accounts
  27. Cash Flow Statements
  28. Interpretation of Accounts

computer accounting chapters

  1. Setting up the computer files
  2. Selling to customers on credit
  3. Buying to suppliers on credit
  4. Making payments

full-length case studies

Case Study 1: Handwritten Book-keeping
Case Study 2: Year-end Adjustments to the Final Accounts

multiple choice questions

Chapters 1 to 28

appendices

Example Layouts and Accounting Ratios

Answers to Questions

Additional Questions