CXC Study Guide: Principles of Accounts for CSEC®
US$ 23.99
The publisher has enabled DRM protection, which means that you need to use the BookFusion iOS, Android or Web app to read this eBook. This eBook cannot be used outside of the BookFusion platform.
Description
Contents
Reviews
Language
English
ISBN
9780198437345
Contents
Introduction
Section 1 Accounting as a profession
1.1 Introduction to accounting
1.2 Ethical principles and accounting
Practice exam questions
Section 2 Accounting as a system
2.1 Concepts, the accounting cycle and business organisations
2.2 Financial statements, technology and accounting
2.3 The statement of financial position (balance sheet)
2.4 The classified statement of financial position (balance sheet)
2.5 The effect of transactions on the statement of financial position (balance sheet)
Practice exam questions
Section 3 Books of original entry
3.1 Introduction
3.2 Preparing source documents; discounts
3.3 Using source documents to make entries in the purchases and sales books
3.4 The returns outwards and returns inwards books
3.5 The three-column cash book
3.6 The petty cash book
3.7 The general journal
3.8 Balancing cash books and posting books of original entry totals
Practice exam questions
Section 4 Ledgers and the trial balance
4.1 Preparing ledger accounts
4.2 Posting transactions
4.3 Balancing accounts
4.4 Closing accounts
4.5 Interpreting entries and preparing a trial balance
4.6 Worked example: preparing books of original entry and double-entry records
Practice exam questions
Section 5 Preparation and analysis of sole trader financial statements
5.1 Introduction
5.2 More about income statements
5.3 Journal entries and the income statement
5.4 The capital account and service business income statements
5.5 Classified statements of financial position (balance sheets) in vertical style
5.6 Worked example: sole trader financial statements
5.7 Ratios and profitability
5.8 Ratios and financial position
5.9 Recommendations based on ratio analysis
5.10 Worked example: reporting on performance
Practice exam questions
Section 6 Accounting adjustments
6.1 Accounting concepts and adjustments
6.2 Expense and income adjustments
6.3 Expense and income adjustments and financial statements; bad debts
6.4 Creating a provision for doubtful debts
6.5 More about provisions for doubtful debts
6.6 Depreciation
6.7 Worked example: adjustments
Practice exam questions
Section 7 Control system
7.1 Introduction
7.2 More about errors and the trial balance
7.3 Correcting profits
7.4 Worked example: correcting errors
7.5 Control accounts
7.6 Worked example: control accounts
7.7 Bank reconciliation statements
7.8 Worked example: preparing a bank reconciliation statement
Practice exam questions
Section 8 Accounting for partnerships
8.1 Introduction
8.2 The accounts of partners
8.3 More about partnerships
8.4 Partnership statements of financial position
8.5 Worked example: partnerships
Practice exam questions
Section 9 Accounting for limited liability companies, co-operatives and non-profit organisations
9.1 Introduction
9.2 Types of limited liability company, co-operative and non-profit organisation
9.3 How capital is raised by limited liability companies and co-operatives
9.4 Journal entries for the issue of shares and debentures; dividend calculations
9.5 The appropriation account; the limited company’s income statement
9.6 Company statements of financial position (balance sheets)
9.7 Worked example: preparing company financial statements
9.8 Final accounts of co-operatives
9.9 Worked example: co-operatives
9.10 Non-profit organisations
Practice exam questions
Section 10 Manufacturing and inventory control
10.1 Accounts of manufacturers
10.2 More about manufacturing accounts
10.3 The income statement and statement of financial position (balance sheet)
10.4 Worked example: manufacturing accounts
10.5 Basic costing procedures
10.6 Worked example: costing procedures
10.7 Inventory valuation
Practice exam questions
Section 11 Accounting for the entrepreneur
11.1 Payroll accounting
11.2 More about payroll
11.3 Calculating net pay
11.4 Budgets and simple business plans
11.5 Worked example: preparing budgets and cash flow forecasts
Practice exam questions
Index
The book hasn't received reviews yet.
