Introductory Accounting

David worked at the Adelaide Institute of TAFE as an Advanced Skills Lecturer, teaching accounting and related subjects for a period of 25 years, in the classroom, on line and to external students. He is currently teaching accounting at Eynesbury College and the South Australia Institute of Business and Technology, which is associated with the University of South Australia. The students are mainly from overseas countries, participating in bridging courses prior to entering a university course. He has also worked for Telstra and the Commonwealth Auditor General's Office. David has extensive writing experience in the TAFE accounting area preparing subjects to be accessed by external students on line and in text and was also heavily involved developing flexible learning packages for external students for the National Accounting Project in the 1990s.David is also the author of Applications for Financial Accounting, published by McGraw-Hill, which covers topics to be studied after the completion of basic accounting studies.

PART 1 Accounting to Trial Balance

Ch1 Framework of Accounting

Ch2 Introduction to Accounting Principles

Ch3 The Rules of Double Entry

Ch4 Introduction to, and Posting to, Ledger Accounts

Ch5 Goods and Services Tax and Source Documents

Ch6 Cash and Credit Journals

Ch7 special transactions: general journal entries

Ch8 Posting to General Ledger Accounts

Ch9 Control Accounts and Subsidiary Ledgers

Ch10 Ledger Postings for Computerised Accounting

Ch11 service industries

Ch12 Controls over Cash and Bank Reconciliations

Ch13 Petty Cash

Competency Check Part 1

Trial Tests


PART 2 Accounting Basic Reports

Ch14 Manual Payroll System

Ch15 Depreciation, Disposal of Assets and Asset Registers

Ch16 Balance Day Adjustments

Ch17 Trading Account, Profit And Loss Account and Closing Entries

Ch18 Worksheets and Classified Financial Statements

Competency Check Part 2

Trial Tests

Glossary

Index