TY  - BOOK
AU  - Nicholson, Margaret :
TI  - Mastering accounting skills
SN  - 9780333919910 
U1  - 657 
PY  - 2000///
CY  - Basingstoke : 
PB  - Macmillan, 
KW  - Accounting
KW  - Accountancy
KW  - Buchführung
N1  - Included Index; Getting 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
N2  - The 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
ER  -