000			02744nam a22002897a 4500
999			_c2563 _d2563
005			20201026135642.0
008			100926s2005 enk||||| |||| 00| 0 eng d
020			_a0521539935 (pbk.)
020			_a9780521539937 (pbk.)
040			_aEG-NcFUE _erda
082	0	4	_222 _a657 _bR.H.A
100	1		_aRandall, Harold, _d1926- _910516 _eauthor
245	1	0	_aAccounting : _bA level and AS level / _cHarold Randall.
246	3	0	_aAS level and A level accounting
264			_aCambridge : _bCambridge University Press, _c2005.
300			_aix, 357 pages : _bcolor illustrations ; _c29 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_aIncludes index.
505	0		_aI. The accounting system -- 1. Double-entry bookkeeping: cash transactions -- 2. Double-entry bookkeeping: credit transactions -- 3. Books of prime (or original) entry -- 4. Balancing accounts -- 5. The classification of accounts and division of the ledger -- 6. The trial balance -- II. Financial accounting -- 7. Trading and Profit and Loss Accounts for sole traders -- 8. Balance Sheets for sole traders -- 9. Accounting principles or concepts -- 10. Accruals and prepayments (the matching concept) -- 11. Provisions for the depreciation of fixed assets -- 12. Bad and doubtful debts -- 13. Bank reconciliation statements -- 14. Control accounts -- 15. Suspense accounts -- 16. Incomplete records -- 17. Non-profit-making organisations (clubs and societies) -- 18. Departmental accounts -- 19. Manufacturing Accounts -- 20. Valuation of stock -- 978. 0-521-53993-7 -- Accounting: AS Level and a Level -- 21. Partnership accounts -- 22. Partnership changes -- 23. An introduction to the accounts of limited companies -- 24. Cash flow statements -- 25. Limited companies: more about share capital and debentures -- 26. Business purchase -- 27. Published company accounts -- III. Financial reporting and interpretation -- 28. Interpretation and analysis -- 29. Company financing -- IV. Elements of managerial accounting -- 30. Costing principles and systems: total (or absorption) costing -- 31. Unit, job and batch costing -- 32. Process costing -- 33. Marginal costing -- 34. Budgeting -- 35. Standard costing -- 36. Investment appraisal -- Appendix 1. Table showing net present value of $1.
520	0		_aMeeting the requirements for the Cambridge International Examinations syllabuses for both AS and A level accounting, this text covers all topics, as well as providing worked examples to test students' understanding.
650		0	_aAccounting. _910517
650		0	_aAccounting _vExaminations, questions, etc. _910518
942			_2ddc _cBK