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  <titleInfo>
    <title>Accounting for tertiary institutions</title>
  </titleInfo>
  <name type="personal">
    <namePart>Oduro, Eric</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Accra</placeTerm>
    </place>
    <publisher>Terror Publications</publisher>
    <dateIssued>2013</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>1 vol.: ill. ;</extent>
  </physicalDescription>
  <tableOfContents>Contents: Meaning and scope of accounting --The accounting equation -- The principles of double  entry and bookkeeping and the trial balance  -- The day books -- Accounting for value added tax (VAT) -- Mar-up, margin, mark-down and discounts -- Accounting concepts, conventions and policies -- Introduction to the final accounts of sole proprietor --  Depreciation of non-current (fixed) accounts -- Adjustments for final accounts -- Correction of errors and suspend account -- Bank reconciliation statement -- Control accounts -- Single entry and incomplete records -- Accounts of non-trading organization -- Partnership accounts -- Company accounts -- Interpretation of accounts (Accounting rations) -- Cash flow statements -- Accounts for manufacturing organizations -- Departmental accounts - Branch accounts -- Bills of exchange -- Royalty accounts -- Hire purchase -- Consignment accounts -- Container accounts --  Joint ventures accounts -- Information technology in accounting -- 

</tableOfContents>
  <note type="statement of responsibility">Eric Oduro</note>
  <note>Includes glossary and bibliography.</note>
  <subject>
    <topic> Accounting</topic>
  </subject>
  <classification authority="lcc">HF5625.O27</classification>
  <identifier type="isbn">9789988184506</identifier>
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    <recordCreationDate encoding="marc">120529</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210810143141.0</recordChangeDate>
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