CXC Study Guide: Principles of Accounts for CSEC®
$17.49

CXC Study Guide: Principles of Accounts for CSEC®

By David Austen, Nicholas Goldberg, Christine Haylett
US$ 17.49
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Book Description

Developed exclusively with the Caribbean Examinations Council, this Study Guide will provide you with the support to maximise your performance in CSEC Principles of Accounts. Written by a team of experts in the examination, the syllabus and teaching, thsi Study Guide covers all the essential information in an easy-to-use double page spread format. Each topic begins with key learning outcomes and contains a range of features to help you enhance your study of the
subject.

Table of Contents
  • 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
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