Johnson, Harry creator Whittam, Austin text xxu London Int. Thomson business press c1992 5th ed. monographic eng

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509p. ill. 24cm. 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. Harry Johnson and Austin Whittam Includes index. Accounting HF5661.J62 1861522592 120606