000			08725nam a22004693i 4500
001			EBC5137787
003			MiAaPQ
005			20191009123152.0
006			m o d |
007			cr cnu||||||||
008			191009s2010 xx o ||||0 eng d
020			_a9780273734567 _q(electronic bk.)
020			_z9780273734468
035			_a(MiAaPQ)EBC5137787
035			_a(Au-PeEL)EBL5137787
035			_a(CaONFJC)MIL298361
035			_a(OCoLC)1015872766
040			_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ
050		4	_aHF5636
082	0		_a657
100	1		_aFortes, Hilary.
245	1	0	_aAccounting Simplified.
250			_a1st ed.
264		1	_aHarlow : _bPearson Education UK, _c2010.
264		4	_c�2011.
300			_a1 online resource (662 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
505	0		_aCover -- 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		_aSummary 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		_aQualitative 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		_aChapter 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			_aAccounting 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			_aDescription based on publisher supplied metadata and other sources.
590			_aElectronic 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	_aAccounting.
655		4	_aElectronic books.
776	0	8	_iPrint version: _aFortes, Hilary _tAccounting Simplified _dHarlow : Pearson Education UK,c2010 _z9780273734468
797	2		_aProQuest (Firm)
856	4	0	_uhttp://ezproxy01.ny.edu.hk:2048/login?url=https://ebookcentral.proquest.com/lib/ircp3g4/detail.action?docID=5137787 _zClick to View
999			_c36673 _d36673