Hodder Education
Principles of Accounts for the Caribbean: 6th Edition
Sheila Robinson, Andrienne Jones, Anslem Raghoonanan, Wendy Wong Sing
Principles of Accounts for the Caribbean: 6th Edition
US$ 34.79
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Guide students through the new syllabus with a full-colour, revised edition of a well-known and trusted title, and prepare them for post-secondary and professional studies in Accounting.

- Ensure students understand a range of theoretical and practical techniques used in accounting.
- Enable students to participate more effectively and responsibly in today's business environment and improve management of budgeting, savings and investment.
- Navigate the revised syllabus with ease with a book matching the structure and coverage, as well as including a detailed section on the Student Based Assessment with an annotated example to help students when planning their own.
- Prepare for examinations with the 'Helpful hints' feature, containing study tips, practice tips and examiner tips; practice questions are also included in the Student eTextbook.
- Make topics relatable with case studies included.

Title Page
How to use this book
Part 1 Introduction to principles of accounting
Chapter 1 Introduction to accounting principles
Chapter 2 Professional ethics
Chapter 3 The accounting system
Chapter 4 Accounting concepts
Chapter 5 The accounting equation and the statement of financial position (balance sheet)
Chapter 6 The double entry system for assets, liabilities and capital
Chapter 7 The double entry system for the asset of inventory
Chapter 8 The double entry system for expenses and revenues
Chapter 9 Balancing off accounts
Chapter 10 The trial balance
Multiple-choice questions – Set 1 (1 to 20)
Part 2 Introduction to financial statements and ratios
Chapter 11 Introduction to trading and profit and loss accounts (income statements)
Chapter 12 Statements of financial position (balance sheets)
Chapter 13 Financial statements: further considerations
Chapter 14 Introduction to accounting ratios
Chapter 15 Capital and revenue expenditure
Multiple-choice questions – Set 2 (21 to 40)
Part 3 Books of original entry
Chapter 16 Business documentation
Chapter 17 Accounting for sales, discounts and internal control
Chapter 18 Accounting for purchases
Chapter 19 Accounting for returns
Chapter 20 Cash book and cash discount
Chapter 21 Petty cash and the imprest system
Chapter 22 The general journal
Chapter 23 Control accounts
Chapter 24 Bank reconciliation statements
Multiple-choice questions – Set 3 (41 to 60)
Part 4 Accounting adjustments
Chapter 25 The nature of depreciation and calculations
Chapter 26 Double entry records for depreciation and the disposal of assets
Chapter 27 Bad debts and provision for doubtful debts
Chapter 28 Accruals, prepayments and other adjustments for financial statements
Chapter 29 The extended trial balance
Chapter 30 Inventory valuation
Chapter 31 Errors and their effect on accounting records
Chapter 32 Suspense accounts and errors
Multiple-choice questions – Set 4 (61 to 80)
Part 5 Financial statements of other organisations
Chapter 33 Receipts and payments accounts and income and expenditure accounts
Chapter 34 Partnership accounts: an introduction
Chapter 35 New partners: entries on admission, goodwill and premiums
Chapter 36 Costing principles
Chapter 37 Manufacturing accounts
Chapter 38 Accounting for limited liability companies
Chapter 39 Accounting for cooperatives
Chapter 40 Analysis and interpretation of accounting statements
Multiple-choice questions – Set 5 (81 to 100)
Part 6 Accounting for the entrepreneur
Chapter 41 The banking system and payroll accounting
Chapter 42 Single entry and incomplete records
Chapter 43 The business plan and cash flow projections
Multiple-choice questions – Set 6 (101 to 120)
Part 7 Technology, SBA and other considerations
Chapter 44 Computers and accounting systems
Chapter 45 School-based assessment (SBA) – research project
Appendix A Glossary of accounting terms
Appendix B Downloadable model layouts for financial statements and worksheets
Appendix C Answers to multiple-choice questions
Appendix D Answers to chapter exercises
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