Basic Accounting: The step-by-step course in elementary accountancy

: Introduction: The ledger system: Balancing the cash book: Double entry theory and practice: The trial balance: Gross profit and stock: Trading and profit and loss accounts: The balance sheet: Illustrative examples: Cash and bank transactions: Bank reconciliation: The petty cash book: Credit transactions and suppliers' accounts: The accounts of credit customers: Purchases and sales returns: VAT and PAYE: Classification of ledger accounts: Final accounts of a sole trader: Interpretation of accounts: Cash flow statements: Capital and revenue expenditure: The general journal: Depreciation of fixed assets: Bad debts and provisions 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 accounts: Introduction to limited companies: Accounting for share capital: The final accounts of a limited company: Accounting standards: Non-financial reporting