A practical foundation in accounting. /
Harry Johnson and Austin Whittam
- 5th ed.
- London: Int. Thomson business press, c1992.
- 509p. ill. 24cm.
Includes index.
Contents: Introduction -- Recording accounting data: the double entry system of book-keeping -- Ledger accounts -- Trading -- Making adjustments -- Final accounts -- Depreciation -- Subsidiary ledgers; source documents and records of original entry -- Value added tax (VAT) -- Bad debts; discounts on debtors -- Control accounts -- Suspense accounts and the correction of errors -- Bank reconcilliation -- Partnership -- Goodwill, with particular reference to partnership; revaluation of assets -- Partnership dissolution -- Incomplete records -- Income and expenditure accounts -- Manufacturing accounts -- Limited companies -- Accounting principles and concepts -- Issue and forfeit of shares -- Redemption of shares and the purchase by a company of it own shares -- Stock valuation -- Cash flow statements -- Cash budgeting -- Interpretation of accounts: an introduction -- Departmental accounts -- Joint ventures.