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Accounting Principles and Practice describes the principles and conventions which provide the structure of Accounting practice. Many of the questions are taken from the past examinations of the Royal Society of Arts, the Association of Certified and Corporate Accountants, the Society of Incorporated Accountants, and the Institute of Chartered Accountants.
This book is divided into 19 chapters and begins with a brief introduction to the double entry system of accounting. Considerable chapters are devoted to the Accounting techniques concerning the management of different types of accounts, receipts, payments, and expenditures. Other chapters examine the validity of the principles involved and of the limitations of the conventions. This text is based upon the conviction that the oft-quoted distinction between theory and practice is disastrously misleading. It demonstrates that good theory and good practice are inseparable.
This book will prove useful to accountants and accounting students.
1. The Double Entry System of Accounting
2. Final Accounts
3. Books of Original Entry
4. The Correction and Detection of Errors
5. Miscellaneous Accounts (1)—Bills of Exchange—Consignments—Joint Ventures
6. Receipts & Payments Accounts and Income & Expenditure Accounts
7. Single Entry Records
8. Goodwill and the Value of a Business
9. Partnership Accounts
10. Introduction to the Accounts of Limited Companies
11. Departmental and Branch Accounts
12. Hire Purchase Accounts
13. Miscellaneous Accounts (2)—Investments—Royalties—Packages
15. Sinking Funds
16. The Presentation of Company Accounts
17. Company Reconstructions and Amalgamations—Group Accounts
18. The Interpretation of Accounts
19. Final Qualifications
- No. of pages:
- © Pergamon 1964
- 1st January 1964
- eBook ISBN:
University of Hertfordshire