000			01551nam a22002177a 4500
003			OSt
005			20220202130845.0
008			120529t xxu||||| |||| 00| 0 eng d
020			_a9789988184506
040			_cLC
050			_aHF5625.O27
100			_qOduro, Eric
245			_aAccounting for tertiary institutions. / _cEric Oduro
260			_aAccra: _bTerror Publications, _c2013.
300			_a1 vol.: _bill. ;
490			_aTerror series
500			_aIncludes glossary and bibliography.
505			_aContents: 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 --
650			_a Accounting
942			_2lcc _cBK
999			_c8601 _d16101