TOC

1 Introduction
2 The ledger and the concept of double entry
3 Cash book
4 Source documents and books of original entry
5 The petty cash book and columnar system of book keeping
6 Bank reconciliation statements
7 Final accounts
8 Depreciation of fixed assets
9 Accruals, repayments and provisions
10 Preparation of sole trader's accounts with end of year adjustments
11 Correction of errors
12 Control accounts
13 Accounting for incomplete records or single entry accounting
14 Accounts for non-profit organisations
15 Manufacturing accounts
16 Partnership accounts - Introduction and final accounts
17 Partnership accounts - change and dis-solution
18 Company accounts - an introduction
19 Company accounts - Final accounts
20 Company accounts - Published accounts
21 The purchase of a business
22 Valuation of stock and insurance claims
23 Interpretation of accounts - Ration analysis and cash flow statement
24 Departmental accounts
Accounting concepts and standards