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| Notes for Teachers and Lecturers | |
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| Notes for Students | |
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| Introduction To Double Entry Bookkeeping | |
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| The accounting equation and the balance sheet | |
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| The double entry system for assets, liabilities and capital | |
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| The asset of stock | |
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| The effect of profit or loss on capital and the double entry system for expenses and revenues | |
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| Balancing of accounts | |
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| The trial balance | |
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| The Financial Statements Of Sole Traders | |
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| Trading and profit and loss accounts: an introduction | |
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| Balance Sheets | |
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| Trading and profit and loss accounts and balance sheets: further considerations | |
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| Accounting Concepts | |
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| Books Of Original Entry | |
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| Books of original entry and ledgers | |
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| The banking system | |
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| Cash books | |
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| The sales day book and the sales ledger | |
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| The purchases day book and the purchases ledger | |
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| The returns day books | |
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| The journal | |
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| The analytical petty cash book and the imprest system | |
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| Value added tax | |
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| Columnar day books | |
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| Employees' pay | |
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| Computers and accounting | |
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| Computerised accounting systems | |
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| Adjustments For Financial Statements | |
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| Capital and revenue expenditure | |
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| Bad debts, provisions for doubtful debts, provisions for discounts on debtors | |
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| Depreciation of fixed assets: nature and calculations | |
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| Double entry records for depreciation | |
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| Accruals and prepayments and other adjustments for financial statements | |
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| The valuation of stock | |
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| Bank reconciliation statements | |
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| Control accounts | |
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| Errors not affecting trial balance agreement | |
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| Suspense accounts and errors | |
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| Special Accounting Procedures | |
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| Introduction to accounting ratios | |
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| Single entry and incomplete records | |
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| Receipts and payments accounts and income and expenditure accounts | |
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| Manufacturing accounts | |
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| Departmental accounts | |
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| Cash flow statements | |
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| Joint venture accounts | |
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| Partnership Accounts And Company Accounts | |
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| Partnership accounts: an introduction | |
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| Goodwill for sole traders and partnerships | |
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| Revaluation of partnership assets | |
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| Partnership dissolution | |
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| An introduction to the financial statements of limited liability companies | |
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| Purchase of existing partnership and sole traders' businesses | |
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| An Introduction To Financial Analysis | |
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| An introduction to the analysis and interpretation of accounting statements | |
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| An Introduction to Management Accounting | |
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| An introduction to management accounting | |
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| Appendices | |
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| Answers to review questions | |
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| Answers to multiple-choice | |
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| Glossary | |
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| Index | |