Complete Accounting For Cambridge O Level & Igcse® - Titley Brian; Ward-Campbell Iain; Gilchrist Christine | Oxford University Press 02/2014 - HOEPLI.it


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titley brian; ward-campbell iain; gilchrist christine - complete accounting for cambridge o level & igcse®

Complete Accounting for Cambridge O Level & IGCSE®

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Lingua: Inglese
Pubblicazione: 02/2014





Note Editore

This rigorous and challenging Student Book supports achievement in the latest Cambridge IGCSE and O Level syllabuses, and includes extension material to prepare students for further studies in Accounting. Worked examples and integrated case studies ensure that the material is always clear and engaging, and exam-style questions develop crucial assessment skills, building confidence and supporting strong results.




Sommario

1.1 - The role of accounting
1.1.1 - The difference between book-keeping and accounting
1.1.2 - Information for monitoring progress and decision-making
1.1.3 - The benefits of Information and Communications Technology in book-keeping and accounting
1.2 - The double entry system of book-keeping
1.2.1 - The meaning of assets, liabilities and owner's equity (capital)
1.2.2 - The accounting equation and the effect of business transactions
1.2.3 - The double entry system of book-keeping
1.2.4 - The sales ledger, the purchase ledger and the general ledger
1.3 - Documentary records
1.3.1 - The use of business documents as sources of information
1.3.2 - Invoices, credit notes, debit notes, cheques, receipts and statements of account
1.4 - Books of prime entry
1.4.1 - The cash book, the sales journal, the purchases journal, the sales returns journal, the purchases returns journal and the general journal
1.4.2 - Posting ledger account entries from the books of prime entry
1.4.3 - Trade discounts
1.5 - The cash book
1.5.1 - The dual function of the cash book
1.5.2 - Bank transactions and the cash book
1.5.3 - Cash discounts
1.5.4 - Reconciling the cash book with the bank statement
1.6 - The general journal
1.6.1 - The use of the journal
1.6.2 - Entering journal transactions
1.7 - The ledger
1.7.1 - Preparing ledger accounts
1.7.2 - Posting transactions in the ledger accounts
1.7.3 - Balancing ledger accounts
1.7.4 - Interpreting ledger accounts (in both formats)
1.8 - The trial balance
1.8.1 - The importance of the trial balance
1.8.2 - Extracting a trial balance from account balances
1.8.3 - The uses and limitations of the trial balance
1.8.4 - Errors which do not affect the trial balance
1.9 - Adjustments to ledger accounts
1.9.1 - Other payables and receivables
1.9.2 - Bad debts and provisions for doubtful debts
2.1 - Capital and revenue expenditure and revenue
2.1.1 - Capital expenditure and revenue expenditure
2.1.2 - Capital and revenue receipts
2.1.3 - The importance of accounting for capital and revenue correctly
2.2 - Accounting for deprecation
2.2.1 - What is depreciation?
2.2.2 - Methods of calculating depreciation
2.2.3 - Accounting for depreciation
2.2.4 - Disposing of non-current assets
2.3 - Correcting errors
2.3.1 - Correcting errors with the journal
2.3.2 - Using suspense accounts
2.4 - Control accounts
2.4.1 - The use of control accounts
2.4.2 - Control accounts and the books of prime entry
2.4.3 - Entering items into control accounts
3.1 - Income statements
3.1.1 - Calculating gross and net profits or losses
3.1.2 - The importance of net profit or loss
3.1.3 - Preparing Trading Accounts
3.1.4 - Statements of revised profits
3.2 - Balance sheets
3.2.1 - Assets and liabilities
3.2.2 - The accounting equation
3.2.3 - Working capital, equity and capital employed
3.2.4 - The valuation of assets
3.2.5 - Revising balance sheets
4.1 - Sole traders
4.1.1 - Trading businesses and service businesses
4.1.2 - Income statements and balance sheets for trading businesses
4.1.3 - Income statements and balance sheets for service businesses
4.1.4 - Depreciation
4.1.5 - Bad and doubtful debts
4.1.6 - Other payables and other receivables
4.1.7 - Goods taken by the owner for own use
4.2 - Partnerships
4.2.1 - The advantages and disadvantages of forming a partnership
4.2.2 - The partnership agreement
4.2.3 - The appropriation account
4.2.4 - Income statements, appropriation accounts and balance sheets for partnerships
4.2.5 - Equity (capital) and current accounts
4.2.6 - Interest on capital, partners' salaries, interest on partners' loans and drawings
4.2.7 - Forming a partnership
4.2.8 - Depreciation, bad and doubtful debts, other payables and other receivables, and goods taken by the partners for own use
4.3 - Clubs and societies
4.3.1 - Receipts and payments accounts vs. Income and expenditure accounts
4.3.2 - The accumulated funds
4.3.3 - Preparing income and expenditure accounts
4.3.4 - Preparing balance sheets
4.3.5 - Depreciation, bad and doubtful debts, other payables and other receivables, and goods taken by members for own use
4.4 - Incomplete records
4.4.1 - The impact of incomplete records
4.4.2 - Preparing opening and closing statements of affairs
4.4.3 - Calculating net profit/loss
4.4.4 - Computing sales and purchases figures and gross profit
4.4.5 - Deriving the missing figures
4.5 - Limited liability companies
4.5.1 - Appropriation accounts
4.5.2 - Capital structure
4.5.3 - Share capital and loan capital
4.6 - Manufacturing accounts
4.6.1 - Direct and indirect costs
4.6.2 - Cost accounting: direct material, direct labour, prime cost and factory (production) overheads
4.6.3 - Work-in-progress
4.6.4 - Factory cost of production
4.6.5 - Manufacturing accounts
4.6.6 - Income statements
4.6.7 - The balance sheet
5.1 - Payroll records
5.1.1 - Calculating pay
5.1.2 - Calculating overtime
5.1.3 - Statutory deductions
5.1.4 - Voluntary deductions
5.1.5 - Gross and net pay
5.2 - Book-keeping entries for payroll
5.2.1 - Journal entries
5.2.2 - Ledger entries
6.1 - Financial relationships (ratio analysis)
6.1.1 - Rate of turnover of inventory
6.1.2 - Gross profit/sales
6.1.3 - Net profit/sales
6.1.4 - Net profit/capital employed
6.1.5 - Working capital ratio (current ratio)
6.1.6 - Quick ratio (acid test ratio)
6.1.7 - Improving profitability
6.1.8 - The importance of inventory
6.2 - Accounting principles
6.2.1 - The application of accounting principles
6.2.2 - The influence of international accounting standards
6.2.3 - Professional ethics in accounting







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Altre Informazioni

ISBN:

9780199138104

Condizione: Nuovo
Dimensioni: 275 x 23.7 x 221 mm Ø 1434 gr
Formato: Paperback
Pagine Arabe: 512






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