Introduction to the Accounting Process (Routledge-noordhoff International Editions)

Klerks-van de Nouland, C.A.M./ van Sten-van 't Hoff, H.J.M/ Tressel, A.

Routledge（2015/12発売）

• 製本 Hardcover:ハードカバー版／ページ数 152 p.
• 言語 ENG
• 商品コード 9781138137882
• DDC分類 657

Full Description

Introduction to the Accounting Process brings clarity to to the process of setting up an accounting system, including a basic explanation of how to enter numbers into the system manually. The clear structure of the book provides students with good insight into the basics of accounting.

The book consists of four parts:

designing an accounting system
special entries and frequently occurring themes such as VAT, clearing of invoices and discounts
international aspects of accounting, including ratio analysis
an integrated case enabling students to show their knowledge in practice

The simple structure and concise nature of the book, combined with a useful companion website, will help students to improve on any deficiencies in the subject.

Contents

Introduction Part 2: The Accounting System 1. Balance Sheet 2. Ledger Accounts 3. Eight-column Financial Statements 4. Closing the Ledger Accounts 5. Journal Entries 6. Special Journals 7. Sub-Ledger accounts Part 2: Special Entries 8. The Decimal Accounting System 9. Value-Added tax 10. Withdrawals 11. Sales Revenues 12. Various Entries in Cash Books 13. Adjusting Entries Part 3: International Aspects of Accounting 14. Various Formats of Financial Statements 15. Ratio Analysis 16. Cash Flow Statements Part 4: Case Study 17. Case study: Hoovers