A One-Year Accounting Course - 1st Edition - ISBN: 9780080130279, 9781483149158

A One-Year Accounting Course

1st Edition

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

Authors: Trevor Gambling
Editors: R Brown G. Chandler W. A. Davis
eBook ISBN: 9781483149158
Imprint: Pergamon
Published Date: 1st January 1969
Page Count: 134
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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 Index


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© Pergamon 1969
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About the Author

Trevor Gambling

About the Editor

R Brown

G. Chandler

Affiliations and Expertise

Canberra, Australia

W. A. Davis

Ratings and Reviews