Mastering Accounting Skills

Mastering Accounting Skills

by Margaret Nicholson

Paperback(3rd ed. 2006)

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Mastering Accounting Skills by Margaret Nicholson

Mastering Accounting Skills is a clear explanatory text designed for beginners with no prior knowledge or experience of the discipline. Step-by-step illustrations enable students to gain a real understanding of the principles and procedures of Book-keeping and Accounting.

Product Details

ISBN-13: 9781403992703
Publisher: Macmillan Education UK
Publication date: 07/14/2006
Series: Palgrave Master Series
Edition description: 3rd ed. 2006
Pages: 456
Product dimensions: 6.14(w) x 9.21(h) x (d)

About the Author

MARGARET NICHOLSON is OCR (Oxford, Cambridge and RSA) Chief Examiner, an OCR and NEC Accounting Consultant and a NVQ External Verifier. She is a well-established author with many years' teaching and lecturing experience.

Table of Contents

Introduction.- Assets, Liabilities and Capital.- Double Entry Accounts.- Purchases and Purchase Returns.- Sales and Sales Returns.- Double Entry System for Expenses.- Balancing Accounts.- Trial Balance.- Analysed Petty Cash Book and the Imprest System.- Banking Payments and Receipts.- Two-column Cash Book.- Three-column Cash Book and Cash Discounts.- Bank Reconciliation Statements.- Analysed Purchases and Purchase Returns Day Books.- Analysed Sales and Sales Returns Day Books.- Trading, Profit and Loss Accounts and Balance Sheets.- Further Trading, Profit and Loss Accounts and Balance Sheets.- Control Accounts.- Adjustments for Final Accounts: Prepayments and Accruals.- Adjustments for Trading, Profit and Loss Accounts and Balance Sheets.- The Journal.- Errors not Effecting Trial Balance Agreement.- Suspense Accounts.- Capital and Revenue Expenditure and Receipts.- Receipts and Payment Accounts, Income and Expenditure Accounts and Balance Sheets.- Accounting Ratios.- Index.

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