000			01453nam a22001937a 4500
008			120606t xxu||||| |||| 00| 0 eng d
020			_a1861522592
050			_aHF5661.J62
100			_aJohnson, Harry
245			_aA practical foundation in accounting. / _cHarry Johnson and Austin Whittam
250			_a5th ed.
260			_aLondon: _bInt. Thomson business press, _cc1992.
300			_a509p. _bill. _c24cm.
500			_aIncludes index.
505			_aContents: 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.
650			_bAccounting.
700			_aWhittam, Austin
942			_2lcc _cBK
999			_c1111 _d8611