内容

目次

Syllabus; Specimen papers; 1. Accounting introduced; 2. Double entry bookkeeping system; 3. Prepayments and Accruals, bad debts and doubtful debts; 4. Non-current assets accounting; 5. Accounting principles; 6. Source documents and books of accounts; 7. Banking system and bank reconciliation; 8. Control accounts and reconciliation with ledgers; 9. Errors and corrections; 10. Financial statements for sole traders; 11. Financial statements for partnership; 12. Financial statements for limited companies; 13. Financial statements for departmental business; 14. Financial statements for manufacturing business; 15. Financial statements for non-profit making organizations; 16. Financial statements from incomplete records; 17. Inventory valuation; 18. Raising finance for a company and effect of issue of shares and debentures on balance sheet; 19. Interpretation and analysis, calculation of accounting ratios and reconstruction of financial statements from accounting ratios; 20. Cost accounting for material, labour and overheads, Absorption (total) costing and costing systems: job order/batch costing; 21. Absorption versus marginal costing and decision making; 22. Break-even analysis; detailed answers to tutorial questions; Key answers to review questions; Key answers to short-questions.