Mastering Accounting

Preface.- PART 1 BOOK-KEEPING AND ACCOUNTING FOR THE SOLE TRADER.- Businesses and Balance Sheets.- Double Entry Book-keeping.- Expanding the Ledger.- The Trial Balance.- The Cash Book Documents and Journals.- Introducing Control Measuring and Accounting for Profit Prepayments and Accruals Providing for Bad Debts.- Estimating and Recording Depreciation.- PART 2 ACCOUNTING FOR DIFFERENT ORGANISATIONS.- Partnership Accounts.- Limited Company Accounts.- Manufacturing Accounts.- Departmental Accounts.- Incomplete Records and Club Accounts.- PART 3 ACCOUNTING AND MANAGEMENT.- Ratio Analysis.- Cash Flow Absorption and Marginal Costing.- Budgetary Control.- Answers.- Appendix: GCSE Questions Index.