Table of Contents

Ledger accounts
Control accounts
Bank reconciliation statements
Capital and revenue income and expenditure
Depreciation
Correction of errors and suspense accounts
Single entry - Incomplete records
Club accounts
Trading, Profit and Loss account and balance sheet of the sole trader
Partnership I: An introduction to partnership accounts
" II Admission of a partner
III: Amalgamations
IV: Dissolution
V: Retirement/death
VI: Conversion (sale) of a partnership to a limited company
Purchase of a business
The sale of a business
Issue of shares
Manufacturing accounts
Company final accounts
Departmental accounts
Consignment accounts
Branch accounts
Joint venture
Farm accounts
Interpretation of accounts
Tabular statements
Sinking funds
Computers and the accountant