"The step-by-step course in accounts"--Cover

Introduction -- Source documents -- Ledger system -- Balancing the cash book -- Double entry theory and practice -- Trial balance -- Gross profit -- Trading and profit and loss accounts -- Statement of financial position -- Cash and bank transactions -- Bank reconciliation -- Petty cash book -- Credit transactions and suppliers' accounts -- Accounts of credit customers -- Purchases and sales returns -- VAT and PAYE -- Classification of ledger accounts -- Final accounts of a sole trader -- Interpretation of accounts -- Statement of cash flows -- Capital and revenue expenditure -- General journal -- Depreciation of fixed assets -- Bad debts and provision for bad debts -- Year-end adjustments -- Incomplete records and single entry -- Non-trading concerns and club accounts -- Control accounts -- Partnership accounts -- Accounting for management -- Cost of production and manufacturing -- Introduction to limited companies -- Accounting for share capital -- Final accounts of a limited company -- Accounting standards -- Non-financial reporting -- Computerized accounting

Includes index