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A one-year accounting course. Part I /
A One-Year Accounting Course.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford :
Pergamon Press,
[1969]
|
| Edición: | First edition. |
| Colección: | Commonwealth and international library. Social administration, training, economics, and production division.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Front Cover; A One-Year Accounting Course; Copyright Page; Table of Contents; PREFACE; CHAPTER 1. INTRODUCTION; The Basic Documentation of Industry and Commerce; Exercises; CHAPTER 2. PRINCIPLES OF DOUBLE-ENTRY BOOK-KEEPING; The Dual Aspect of All Trading Transactions; Cash Transactions; The Nominal Ledger; Personal Ledger Accounts; The Trial Balance; Exercises; CHAPTER 3. ELEMENTS OF MECHANIZED ACCOUNTING; The Keyboard Accounting Machine; Methods of Proof; Punched-card Accounting Installations; Exercises; CHAPTER 4. CAPITAL AND REVENUE; Accounting Periods; Assets and Liabilities.
- Fixed and Current AssetsValuation of Assets; Accruals and Prepayments; Inventories of Materials; The Depreciation of Fixed Assets; Exercises; CHAPTER 5. FINAL ACCOUNTS; The Capital Position; Exercises; CHAPTER 6. THE INTERPRETATION OF ACCOUNTS; The 'Sources and Applications' Statement; Balance-sheet Ratios; Exercises; C H A P T E R 7. INTRODUCTION TO COSTING; Functional Analysis; The Conflict of Cost and Value; The Advantages of Costing; Systems of Account Coding; Exercises; CHAPTER 8. COSTING TECHNIQUES; The Receipt and Acceptance of an Order (see Fig. 9); Stock Control (Fig. 10).
- Production Control (Fig. 11)Stores Accounting; The Re-order Point; Minimum Stores Levels; Wages Accounting; Exercises; CHAPTER 9. COSTING TECHNIQUES (continued); The Treatment of Overhead Expenditure; The 'Break-even Chart'; Direct or Marginal Costing; Fixed Costs; Exercises; CHAPTER 10. HISTORICAL COSTING RECORDS; Unit and Operating Costs; Job and 'Batch' Costing; Simple Process Costing; The Form of the 'Operating Statement'; Exercises; INDEX.