Piper A.G.: Get to Grips with Book Keeping
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Жанр: Hodder and Stoughton
Издательство: Hodder&Stoughton, 2010
Bookkeeping is neither dull nor mysterious — its rules are logical and straightforward and are readily mastered by practice. Get to Grips with Bookkeeping is a comprehensive introduction to the principles of bookkeeping and the practical skills of recording transactions, posting the ledgers and preparing final accounts. Written by finance and accounting experts from the University of Birmingham this book: Explains the purpose and use of books of original entry as the basis of the double-entry system. Describes the processes of recording purchases, sales and cash transactions. Shows how these records are used to prepare the final accounts — the manufacturing, trading and profit and loss accounts and the balance sheet — to provide accurate financial statements. Explores petty cash, depreciation, partnership, company law, business documents and the effect of channels in IT. Worked examples throughout allow you to put the theory into practice. There is also a wide range of carefully graded questions and exercises with sample answers. In short, it demystifies the art of bookkeeping and gives you the confidence you need to tackle your books.