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1 online resource (ix, 325 pages) Explains the principles and practice of book-keeping sequentially including the bank reconciliation, writing up a petty cash book, extracting a trial balance, accruals and prepayments, setting up a limited company and accounting for VAT Previous edition: 2005 Includes index Print version record 1 A period of transition -- 2 The role and significance of the professional association -- 3 Data security and the Data Protection Act 1998 -- 4 The flow of documents and processes -- 5 What is double entry book-keeping? -- 6 Opening the books of account -- 7 The day books -- 8 The purchase day book -- 9 The purchase returns day book -- 10 The sales day book -- 11 The sales returns day book -- 12 The cash book -- 13 The cash book: money paid in -- 14 The cash book: money paid out -- 15 Disagreeing with the bank -- 16 The bank reconciliation -- 17 The petty cash book -- 18 How to write up the petty cash book -- 19 The journal -- 20 How to write up the journal -- 21 The postage book -- 22 The ledger -- 23 Posting to the ledger from the day books -- 24 Posting to the ledger from the cash book -- 25 Balancing the ledger -- 26 Discounts -- 27 Control accounts --

Author
Marshall, Peter (Business teacher), author
Publisher
How To Books, Ltd
Published
2009
Language
EN
ISBN
9781848033245
Subjects
Business, Management, Accounting

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