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| 005 | 20201026112823.0 | ||
| 008 | 100926s2000 enk||||| |||| 00| 0 eng d | ||
| 020 | _a0333919912 | ||
| 040 |
_aEG-NcFUE _erda |
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| 082 | 0 | 4 |
_221 _a657 _bN.M.M |
| 100 | 1 |
_aNicholson, Margaret, _d1938- _910488 _eauthor |
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| 245 | 1 | 0 |
_aMastering accounting skills / _cMargaret Nicholson. |
| 246 | 3 | _aAccounting skills | |
| 250 | _aSecond edition | ||
| 264 |
_aBasingstoke : _bMacmillan, _c2000. |
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| 300 |
_axiii, 472 pages ; _c24 cm. |
||
| 336 |
_2rdacontent _atext |
||
| 337 |
_2rdamedia _aunmediated |
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| 338 |
_2rdacarrier _avolume |
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| 490 | 0 | _aMacmillan master series | |
| 500 | _aPrevious ed.: published as Accounting skills, 1989. | ||
| 505 | 0 | _aGetting started with the assets, liabilities and capital; opening the double entry accounts in the ledger; the double entry system for sales and purchases; the double entry system for returns; the double entry system for expenses; balancing accounts; the trial balance; separating The accounts into four main ledgers; banking two column cash books; three column cash books and cash discounts; bank cash books; analyzed petty cash book and the Imprest system; bank reconciliation statements; business documents - sales day book; purchases day book; returns day books; value added tax; sales and purchases analyzed day books; trading and profit and loss accounts and balance sheets; further trading and profit and loss accounts; calculating depreciation for fixed assets; double entry system for depreciation; bad debts and provision for bad and doubtful debts; adjustments for final accounts - prepayments and accruals ledger accounts; adjustments in trading, profit and loss account and balance sheet; the journal errors not affecting trial balance agreement; control accounts; capital and revenue expenditure and receipts; reconciling ledger accounts; wages and salaries; stock records; receipts and payments accounts and income and expenditure accounts; continuous balance ledger accounts; specimen examination papers. | |
| 520 | _aThe assignments included reflect changes and developments in accountancy, together with a wide range of examination questions. The text provides the underpinning knowledge for most accounting foundation courses and aims to cover the requirements of OCR, Pitman, and LCCI examination boards. | ||
| 650 | 0 |
_aAccounting. _910489 |
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| 700 | 1 |
_aNicholson, Margaret, _d1938- _tAccounting skills. _910490 _ejoint author |
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| 942 |
_2ddc _cBK |
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