Intended mainly for students of Foundation- and Intermediate-level accounting courses, this straightforward introduction to accounting and bookkeeping is also suitable for Business Studies degree-course modules in accounting.
Intended mainly for students of Foundation- and Intermediate-level accounting courses, this straightforward introduction to accounting and bookkeeping is also suitable for Business Studies degree-course modules in accounting. The extensively revised fifth edition covers the ASB Statement of Principles and has more on cost accounting and marginal costing. There is added emphasis on not-for-profit sectors, and additional material on basic bookkeeping, wage calculation, PAYE, National Insurance and VAT. The book is exam-orientated, with many exercises and assignments, and six case studies are presented to develop understanding and application. The exercises are suitable for running on Sage or other accounting software.
The accounting scene; receipts and payments and the cash book; the measurement of profit; the balance sheet; depreciation; bookkeeping; bookkeeping for fixed assets and depreciation; trial balances; the asset of stock petty cash; control accounts; bank accounts; internal control; discounts, bad debts and hire purchase; valued added tax (VAT); accounting for stocks and materials costing; labour costs; overheads; manufacturing accounts; construction industry; departmental accounts; incomplete records; income and expenditure accounts; partnerships; limited companies; interpretation of accounts; investment ratios; service sector and public service accounting; decision making; forecast cash flows and financial statements; published company accounts; cash flow statements and company finance; regulatory framework of accounting; the accounting conventions. appendices: answers to selected exercises; six case studies; six assignments; glossary of accounting terms.
Foundation Accounting by Alan H. Millichamp
Alan H. Millichamp
Used - Good
Cengage Learning EMEA
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
The book has been read but remains in clean condition. All pages are intact and the cover is intact. Some minor wear to the spine.