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Business Accounting

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ISBN-10: 0273631535

ISBN-13: 9780273631538

Edition: 2nd 1999 (Revised)

Authors: Tommy Robinson, Frank Wood

List price: $82.50
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Business Accounting: Second Irish Edition is the first really comprehensige Irish accountancy text for students in further and higher education. It has been written for Irish students on a first course in financial accounting at foundation level, first degree level (business studies/accountancy/commerce), or the first level of a professional accountancy course. It is written in an Irish context, taking account of the accounting standards extant in Ireland and the relevant provisions of Irish Company Law.
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Book details

List price: $82.50
Edition: 2nd
Copyright year: 1999
Publisher: Pitman Publishing
Binding: Paperback
Pages: 736
Size: 7.44" wide x 9.69" long x 1.46" tall
Weight: 3.058
Language: English

Introduction to Accounting
Recording Business Transactions
Introduction to Double Entry Accounting
The Accounting Equation and the Balance Sheet
The Double Entry System for Assets, Liabilities and Capital
The Asset of Stock
The Effect of Profit or Loss on Capital: The Double Entry System for Expenses and Revenues
Balancing off Double Entry Accounts
The Trial Balance
An Introduction to the Final Accounts of Sole Traders
Trading Accounts and Profit and Loss Accounts: An Introduction
Balance sheets
Trading and Profit and Loss Accounts and Balance Sheets: Further Considerations
Accounting Concepts
Recording Business Transactions
Books Of Original Entry
Books of Original Entry and Ledgers
Two-column Cash Books
Cash Discounts and Three-column Cash Books
The Sales Journal and the Sales Ledger
The Purchases Journal and the Purchases Ledger
The Returns Journals
The Journal
The Analytical Petty Cash Book and the Imprest System
Value Added Tax
Employees' Pay
Columnar Day Books
Adjustment Required Before Preparing Final Accounts
Capital and Revenue Expenditure and Receipts
Depreciation of Fixed Assets I: Nature and Calculations
Depreciation of Fixed Assets II: Double Entry Records
Bad Debts, Provision for Bad Debts and Provisions for Discounts on Debtors
Adjustments for Accrued and Prepaid Expenses
The Valuation of stock
Bank and Creditors' Reconciliation Statements
Control Accounts
The Correction of Errors not Affecting Trial Balance Agreement
The Correction of Errors which Affect Trial Balance Agreement
Partnership Accounting
An Introduction to Partnerships and their Accounts
Goodwill in Partnership Accounts
The Revaluation of Partnership Assets
The Dissolution of Partnerships
Company Accounting
Introduction to Companies
An Introduction to the Final Accounts of Companies
Published Company Reports and Accounts
Introduction to Auditing
Accounting for the Issue of Shares and Debentures
Cash Flow Statements
The Analysis and Interpretation of Financial Information
Analysis of Financial Information I: Introduction to Ratio Analysis
Analysis of Financial Information II: Ratio Analysis Continued
Interpretation of Financial Information
The Final Accounts of Other Types of Organisations
Final Accounts of Firms which do not Maintain Complete Accounting Records
The Final Accounts of Non-Profit Organisations
The Final Accounts of Manufacturing Firms
Department Accounts