Gambling / Brown / Chandler A One-Year Accounting Course

Part 1
1. Auflage 2014
ISBN: 978-1-4831-5182-3
Verlag: Elsevier Science & Techn.
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 136 Seiten, Web PDF

A One-Year Accounting Course, Part I focuses on the principles, methodologies, and approaches involved in the study of accounting. The book first takes a look at the principles of double-entry book-keeping and elements of mechanized accounting. Discussions focus on punched-card accounting installations, methods of proof, keyboard accounting machine, dual aspect of all trading transactions, cash transactions, nominal ledge, and personal ledger accounts. The text then explores capital and revenue, final accounts, and interpretation of accounts. Topics include balance-sheet ratios, capital position, assets and liabilities, fixed and current assets, valuation of assets, depreciation of fixed assets, inventories of materials, and accruals and prepayments. The publication ponders on historical costing records and costing techniques, including simple process costing, direct or marginal costing, stock control, stores accounting, and minimum store levels. The manuscript is a dependable reference for accountants and researchers interested in accounting.

Autoren/Hrsg.

Gambling, Trevor

Brown, R.

Chandler, G.

Davis, W. A.

Inhaltsverzeichnis

1;Front Cover;1
2;A One-Year Accounting Course;4
3;Copyright Page;5
4;Table of Contents;6
5;PREFACE;8
6;CHAPTER 1. INTRODUCTION;10
6.1;The Basic Documentation of Industry and Commerce;15
6.2;Exercises;20
7;CHAPTER 2. PRINCIPLES OF DOUBLE-ENTRY BOOK-KEEPING;21
7.1;The Dual Aspect of All Trading Transactions;21
7.2;Cash Transactions;22
7.3;The Nominal Ledger;25
7.4;Personal Ledger Accounts;27
7.5;The Trial Balance;30
7.6;Exercises;33
8;CHAPTER 3. ELEMENTS OF MECHANIZED ACCOUNTING;35
8.1;The Keyboard Accounting Machine;37
8.2;Methods of Proof;43
8.3;Punched-card Accounting Installations;44
8.4;Exercises;45
9;CHAPTER 4. CAPITAL AND REVENUE;46
9.1;Accounting Periods;48
9.2;Assets and Liabilities;49
9.3;Fixed and Current Assets;50
9.4;Valuation of Assets;50
9.5;Accruals and Prepayments;51
9.6;Inventories of Materials;54
9.7;The Depreciation of Fixed Assets;55
9.8;Exercises;57
10;CHAPTER 5. FINAL ACCOUNTS;60
10.1;The Capital Position;70
10.2;Exercises;76
11;CHAPTER 6. THE INTERPRETATION OF ACCOUNTS;79
11.1;The 'Sources and Applications' Statement;79
11.2;Balance-sheet Ratios;83
11.3;Exercises;91
12;C H A P T E R 7. INTRODUCTION TO COSTING;94
12.1;Functional Analysis;94
12.2;The Conflict of Cost and Value;95
12.3;The Advantages of Costing;96
12.4;Systems of Account Coding;96
12.5;Exercises;102
13;CHAPTER 8. COSTING TECHNIQUES;105
13.1;The Receipt and Acceptance of an Order (see Fig. 9);105
13.2;Stock Control (Fig. 10);107
13.3;Production Control (Fig. 11);108
13.4;Stores Accounting;110
13.5;The Re-order Point;111
13.6;Minimum Stores Levels;114
13.7;Wages Accounting;117
13.8;Exercises;120
14;CHAPTER 9. COSTING TECHNIQUES (continued);122
14.1;The Treatment of Overhead Expenditure;122
14.2;The 'Break-even Chart';126
14.3;Direct or Marginal Costing;128
14.4;Fixed Costs;129
14.5;Exercises;129
15;CHAPTER 10. HISTORICAL COSTING RECORDS;133
15.1;Unit and Operating Costs;133
15.2;Job and 'Batch' Costing;134
15.3;Simple Process Costing;135
15.4;The Form of the 'Operating Statement';139
15.5;Exercises;140
16;INDEX;142