An introduction to financial accounting

Part I The Basic Framework1. The Nature and Objectives of Financial Accounting2. The Accounting Equation and its ComponentsPart II Double Entry Bookkeeping3. Basic Documentation and Books of Account4. The General Ledger5. The Balancing of Accounts and the Trial Balance6. Day Books and the Journal7. The Cash Book8. The Petty Cash BookPart III Preparing Final Accounts9. The Final Accounts of Sole Traders10. Accounting Principles, Concepts and Policies11. Depreciation and Fixed Assets12. Bad Debts and Provisions for Bad Debts13. Accruals and Prepayments14. The Preparation of Final Accounts from the Trial Balance15. Manufacturing Accounts and the Valuation of StocksPart IV Internal Control and Check16. The Bank Reconciliation Statement17. Control Accounts18. Errors and Suspense AccountsPart V Special Items, Cases and Entities19. Single Entry and Incomplete Records20. The Final Accounts of Clubs21. Accounting for Hire Purchase transactions22. Investment Accounts23. Departmental and Branch AccountsPart VI Partnerships24. The Final Accounts of Partnerships25. Changes in Partnerships.Part VII Companies26. The Nature of Limited Companies and Their capital27. The Final accounts of Limited Companies28. Changes in Share Capital29. Cash and Funds Flow Statements30. The Appraisal of Company Accounts Using RatiosPart VIII Special Topics31. Value Added Tax, Columnar Books of Prime Entry, and the Payroll32. The Use of Computers in Accounting33. Accounting for Changing Price Levels34. The Conceptual Framework of Accounting35. An Introduction to Consolidated Accounts Appendix – Solutions to ExercisesIndex