000 -LEADER | |
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fixed length control field | 08725nam a22004693i 4500 |
001 - CONTROL NUMBER | |
control field | EBC5137787 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | MiAaPQ |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20191009123152.0 |
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION | |
fixed length control field | m o d | |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
fixed length control field | cr cnu|||||||| |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 191009s2010 xx o ||||0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9780273734567 |
-- | (electronic bk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
Cancelled/invalid ISBN | 9780273734468 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (MiAaPQ)EBC5137787 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (Au-PeEL)EBL5137787 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (CaONFJC)MIL298361 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (OCoLC)1015872766 |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | MiAaPQ |
Language of cataloging | eng |
Description conventions | rda |
-- | pn |
Transcribing agency | MiAaPQ |
Modifying agency | MiAaPQ |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | HF5636 |
082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 657 |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | Fortes, Hilary. |
245 10 - TITLE STATEMENT | |
Title | Accounting Simplified. |
250 ## - EDITION STATEMENT | |
Edition statement | 1st ed. |
264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
Place of publication, distribution, etc | Harlow : |
Name of publisher, distributor, etc | Pearson Education UK, |
Date of publication, distribution, etc | 2010. |
264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
Date of publication, distribution, etc | �2011. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 1 online resource (662 pages) |
336 ## - CONTENT TYPE | |
Content type term | text |
Content type code | txt |
Source | rdacontent |
337 ## - MEDIA TYPE | |
Media type term | computer |
Media type code | c |
Source | rdamedia |
338 ## - CARRIER TYPE | |
Carrier type term | online resource |
Carrier type code | cr |
Source | rdacarrier |
505 0# - FORMATTED CONTENTS NOTE | |
Formatted contents note | Cover -- Accounting Simplified -- Contents -- Preface -- Acknowledgements -- Chapter 1: Introduction to Accounting -- Objectives -- Introduction -- What Is Accounting? -- Accounting Groups -- Financial and Management Accounting -- The Need for Financial Accounting -- Users of Business Accounts -- Revising the Basics -- Chapter 2: Double Entry -- Objectives -- Double-Entry System -- Source of Transactions -- The Ledger -- A Ledger Account -- Subsidiary Books -- Understanding Ledger Entries -- What the Books Tell Us -- Chapter 3: Ledger Accounts -- Objectives -- Balancing the Ledger Accounts -- Carry Forwards -- Chapter 4: Cash Book -- Objectives -- Introduction -- The 2-Column Cash Book -- Source Documents -- The 3-Column Cash Book -- Balancing the Cash Book -- Chapter 5: Bank Reconciliation -- Objectives -- Introduction -- Definitions -- Bank Reconciliation Statement -- Chapter 6: Petty Cash Book -- Objectives -- Introduction -- Petty Cash Vouchers -- Chapter 7: Value Added Tax -- Objectives -- Introduction -- Adjustments to Vat -- Vat Ledger Account -- Trade Discount -- Cash Discounts -- Chapter 8: Purchases and Returns Day Books -- Objectives -- Books of Original (Prime) Entry -- Purchases Day Book -- Purchases Returns Book -- Chapter 9: Sales and Returns Day Books -- Objectives -- Sales Day Book -- Sales Returns Book -- Chapter 10: Control Accounts -- Objectives -- Introduction -- Advantages of Control Accounts -- Limitations of Control Accounts -- Sales Ledger (Debtors) Control Account -- Purchase Ledger (Creditors) Control Account -- Contra Accounts (Set-Offs) -- Balances on Both Sides -- Chapter 11: Accruals and Prepayments -- Objectives -- Accruals -- Prepayments -- Chapter 12: Depreciation -- Objectives -- Introduction -- Straight Line Depreciation -- Reducing Balance Method -- Revaluation Method -- Sale of Fixed Assets. |
505 8# - FORMATTED CONTENTS NOTE | |
Formatted contents note | Summary of Depreciation -- Appreciation of Fixed Assets -- Chapter 13: Bad Debts -- Objectives -- Introduction -- Provision for Bad Debts -- Recovery of Bad Debts -- Chapter 14: The Journal -- Objectives -- Introduction -- Why Use a Journal? -- Chapter 15: Trial Balance -- Objectives -- Introduction -- Errors Affecting the Trial Balance -- Period-End Adjustments -- From Trial Balance to Financial Statements -- Chapter 16: Errors and Suspense Accounts -- Objectives -- Introduction -- Suspense Account -- Chapter 17: Revision -- Objectives -- Introduction -- Chapter 18: The Valuation of Stock -- Objectives -- Introduction -- Valuation Methods -- Using Different Methods -- Net Realisable Value -- Chapter 19: Trading Account -- Objectives -- Introduction -- Returns and Carriage -- Stock -- Returns -- Treatment of Carriage Charges -- Sales -- Transfer of Balances -- Cost of Sales -- Linking Trading and Profit and Loss -- Chapter 20: Profit and Loss Account -- Objectives -- Introduction -- Format of the Profit and Loss Account -- What Is Profit? -- Classification of Expenditure -- Changes to Net Profit -- Chapter 21: Manufacturing Account -- Objectives -- Introduction -- Direct Costs -- Indirect Costs -- Stock -- Apportioning Expenses -- Chapter 22: Balance Sheet -- Objectives -- Introduction -- Definitions - Assets -- Definitions - Liabilities -- Definitions - Capital -- Additional Definitions -- Balance Sheet Layout -- Balance Sheet Presentation -- Valuation in the Balance Sheet -- Chapter 23: Revision -- Objectives -- Final Accounts -- Net Worth -- Revision Questions -- Summary -- Chapter 24: Incomplete Records -- Objectives -- Introduction -- Preparing Accounting Records -- Calculating the Trading Results -- Financial Statements -- Chapter 25: Accounting Concepts -- Objectives -- Introduction -- Fundamental Concepts -- Other Concepts. |
505 8# - FORMATTED CONTENTS NOTE | |
Formatted contents note | Qualitative Characteristics - a Summing Up -- The Requirements of Accounting Standards -- Chapter 26: Partnerships -- Objectives -- Introduction -- Sole Trader -- Partnership -- Accounting for Partnerships -- Partnership Agreement -- Profit and Loss Appropriation Account -- Changes in the Partnership -- Limited Liability Partnership -- Chapter 27: Non-Profit Making Organisations -- Objectives -- Introduction -- Chapter 28: Limited Liability Companies -- Objectives -- Introduction -- The Nature of Limited Companies -- Private Limited Companies (Ltd) -- Public Limited Companies (Plc) -- Share Capital -- Dividends -- Bonus Shares -- Reserves -- Rights Issue -- Debentures -- Application and Allotment of Shares -- Shares or Debentures? -- Amalgamations -- Chapter 29: Company Financial Reports -- Objectives -- Introduction -- The Content of Financial Statements -- Annual Report -- Reporting on the Internet -- Chapter 30: Revision -- Objectives -- Introduction -- Chapter 31: Cash Flow Statements -- Objectives -- Introduction -- Why Is Cash So Important? -- What Is a Cash Flow Statement? -- The Contents of the Cash Flow Statement -- The Working Capital Cycle -- The Cash Flow Statement -- Advantages of a Cash Flow Statement -- Chapter 32: Analysis of Financial Statements - An Introduction -- Objectives -- Introduction -- Key Factors in Using Ratios -- How Are Ratios Used? -- Limitations of Ratios -- Chapter 33: Introduction to Cost Accounting -- Objectives -- Introduction -- Terminology -- Costing Methods -- Chapter 34: Break-Even Analysis -- Objectives -- Introduction -- Types of Cost -- Margin of Safety -- Chapter 35: Budgeting -- Objectives -- Introduction -- Budget -- The Objectives of Budgeting -- Budget Preparation -- Benefits of a Budget -- Stages in the Budget Process -- Different Types of Budget -- Cash Budget -- Budgets for Control. |
505 8# - FORMATTED CONTENTS NOTE | |
Formatted contents note | Chapter 36: Standard Costing -- Objectives -- Introduction -- Benefits of Standard Costing -- Setting the Standards -- Variance Analysis -- Types of Variance -- Chapter 37: Revision -- Objectives -- Introduction -- Chapter 38: Investment Appraisal -- Objectives -- Introduction -- Financial Management -- Initial Assessment -- Methods of Calculation -- Analysis of Discounted Methods -- Choosing a Method -- Chapter 39: Revision -- Objectives -- Introduction -- Chapter 40: Computerised Accounting -- Objectives -- Introduction -- Buying a System -- Accounting By Computer -- Limitations of Computers -- Chapter 41: International Accounting - the Future -- Objectives -- Introduction -- Accounting Practices -- Financial Statements -- Accounting Standard Setters -- Changes in Terminology -- Changes in Financial Statement Presentation -- International Accounting Standards -- Appendix 1: Self-Test Answers -- Appendix 2: Present Value Table -- Index. |
520 ## - SUMMARY, ETC. | |
Summary, etc | Accounting Simplified is a step-by-step introduction to financial accounting written in plain simple language. Taking students from the very basics to the elementary principles of management accounting, the text emphasises the real-world application of accounting methods and the importance of practising skills in order to reinforce learning. Drawing on years of experience as a university lecturer marking student exam papers, the author uses plenty of worked examples to set out the details of each topic before providing self-test questions for quick revision. |
588 ## - SOURCE OF DESCRIPTION NOTE | |
Source of description note | Description based on publisher supplied metadata and other sources. |
590 ## - LOCAL NOTE (RLIN) | |
Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2019. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Accounting. |
655 #4 - INDEX TERM--GENRE/FORM | |
Genre/form data or focus term | Electronic books. |
776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
Display text | Print version: |
Main entry heading | Fortes, Hilary |
Title | Accounting Simplified |
Place, publisher, and date of publication | Harlow : Pearson Education UK,c2010 |
International Standard Book Number | 9780273734468 |
797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
856 40 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | http://ezproxy01.ny.edu.hk:2048/login?url=https://ebookcentral.proquest.com/lib/ircp3g4/detail.action?docID=5137787 |
Public note | Click to View |
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