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Table of Contents

                            Contents
Preface
1 A period of transition
2 The role and significance of the professional association
3 Data security and the Data Protection Act 1998
4 The flow of documents and processes
5 What is double entry book-keeping?
6 Opening the books of account
7 The day books
8 The purchase day book
9 The purchase returns day book
10 The sales day book
11 The sales returns day book
12 The cash book
13 The cash book: money paid in
14 The cash book: money paid out
15 Disagreeing with the bank
16 The bank reconciliation
17 The petty cash book
18 How to write up the petty cash book
19 The journal
20 How to write up the journal
21 The postage book
22 The ledger
23 Posting to the ledger from the day books
24 Posting to the ledger from the cash book
25 Balancing the ledger
26 Discounts
27 Control accounts
28 Preparing control accounts step by step
29 The trial balance
30 How to extract a trial balance
31 The trial balance: errors
32 Accruals and prepayments
33 Revenue accounts
34 Stock in the final accounts
35 How to compile revenue accounts
36 Compiling revenue accounts step by step
37 The balance sheet
38 Compiling a balance sheet step by step
39 Manufacturing accounts
40 Compiling a manufacturing account step by step
41 Depreciation: the straight line method
42 Depreciation: the diminishing balance method
43 Other methods of depreciation
44 Depreciation step by step
45 Accounting for bad and doubtful debts
46 Accounting for bad and doubtful debts step by step
47 Partnership accounts
48 Partnerships: appropriation accounts
49 Partnership accounts step by step
50 Amalgamating sole proprietorships into a partnership
51 How to consolidate two balance sheets
52 Limited companies
53 Limited companies’ books and accounts
54 Format of company accounts
55 Revenue accounts of limited companies
56 Balance sheets of limited companies
57 Going limited
58 Going limited: worked example
59 Club accounts
60 Club accounts: income and expenditure
61 Fixed asset register
62 Asset disposals
63 Asset disposals step by step
64 Correction of errors
65 Correcting errors step by step
66 Value Added Tax
67 Accounting for VAT
68 Incomplete records
69 Capital comparison method step by step
70 Bank account analysis step by step
71 Interpreting accounts
72 Interpreting accounts: example
73 Wages: basic principles
74 Coin analysis and wages book
75 Stock records and valuation
76 Encountering deviations from standard methods
77 Using spreadsheet pages
78 New developments in electronic book-keeping
79 More advanced accounting
Sample examination papers – Level I
Model answers – Level I
Sample examination papers – Level II
Model answers – Level II
Sample examination papers – Level III
Model answers – Level III
More sample examination papers
Glossary
	A
	B
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	D
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	G
	I
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Index
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	B
	C
	D
	E
	F
	G
	H
	I
	J
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	M
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	P
	Q
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	U
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