A One-Year Accounting Course

A One-Year Accounting Course

The Commonwealth and International Library: Social Administration, Training, Economics, and Production Division

1st Edition - January 1, 1969

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  • Author: Trevor Gambling
  • eBook ISBN: 9781483149158

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A One-Year Accounting Course: In Two Parts, Part II presents the historical context of accounting practice. This book examines the development as well as the advantages of the accounting profession. Organized into 10 chapters, this book begins with an overview of the method of book-keeping system before the development of double-entry accounting. This text then examines the traditional cash book and considers the form of the three-column cash book. Other chapters provide a brief description of some feature of the mechanical function of a keyboard accounting machine to know the detailed workings of the equipment. This book discusses as well the alternative methods of depreciation, including the reducing-balance method, the machine-hours method, the valuation method, and the net present value method. The final chapter deals with the technique of process costing. This book is a valuable resource for professional auditors and accountants. First-year students in accounting will also find this book useful.

Table of Contents

  • Preface

    Chapter 1. The History of Accounting

    Chapter 2. Principles of Double-Entry Book-Keeping

    Chapter 3. Elements of Mechanized Accounting

    Chapter 4. Capital and Revenue

    Chapter 5. The Accounts of British Limited Companies

    Chapter 6. The Interpretation of Accounts

    Chapter 7. An Outline of Standard Costing

    Chapter 8. The Valuation of Inventory

    Chapter 9. Overheads

    Chapter 10. Process Costing


Product details

  • No. of pages: 134
  • Language: English
  • Copyright: © Pergamon 1969
  • Published: January 1, 1969
  • Imprint: Pergamon
  • eBook ISBN: 9781483149158

About the Author

Trevor Gambling

About the Editors

R Brown

G. Chandler

Affiliations and Expertise

Canberra, Australia

W. A. Davis

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