A One-Year Accounting Course - 1st Edition - ISBN: 9780080130255, 9781483151823

A One-Year Accounting Course

1st Edition

Part 1

Authors: Trevor Gambling
Editors: R Brown G. Chandler W. A. Davis
eBook ISBN: 9781483151823
Imprint: Pergamon
Published Date: 1st January 1969
Page Count: 136
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Description

A One-Year Accounting Course, Part I focuses on the principles, methodologies, and approaches involved in the study of accounting.

The book first takes a look at the principles of double-entry book-keeping and elements of mechanized accounting. Discussions focus on punched-card accounting installations, methods of proof, keyboard accounting machine, dual aspect of all trading transactions, cash transactions, nominal ledge, and personal ledger accounts. The text then explores capital and revenue, final accounts, and interpretation of accounts. Topics include balance-sheet ratios, capital position, assets and liabilities, fixed and current assets, valuation of assets, depreciation of fixed assets, inventories of materials, and accruals and prepayments. The publication ponders on historical costing records and costing techniques, including simple process costing, direct or marginal costing, stock control, stores accounting, and minimum store levels.

The manuscript is a dependable reference for accountants and researchers interested in accounting.

Table of Contents


Preface

Chapter 1. Introduction

Chapter 2. Principles of Double-entry Book-Keeping

Chapter 3. Elements of Mechanized Accounting

Chapter 4. Capital and Revenue

Chapter 5. Final Accounts

Chapter 6. The Interpretation of Accounts

Chapter 7. Introduction to Costing

Chapter 8. Costing Techniques

Chapter 9. Costing Techniques (Continued)

Chapter 10. Historical Costing Records

Index

Details

No. of pages:
136
Language:
English
Copyright:
© Pergamon 1969
Published:
Imprint:
Pergamon
eBook ISBN:
9781483151823

About the Author

Trevor Gambling

About the Editor

R Brown

G. Chandler

Affiliations and Expertise

Canberra, Australia

W. A. Davis