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Accounting Principles and Practice - 1st Edition - ISBN: 9780080103327, 9781483185163

Accounting Principles and Practice

1st Edition

The Commonwealth and International Library: Commerce, Economics and Administration Division

Author: S. Hall
Editor: N. Skene Smith
eBook ISBN: 9781483185163
Imprint: Pergamon
Published Date: 1st January 1964
Page Count: 370
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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.

Table of Contents


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

14. Depreciation

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:

About the Author

S. Hall

Affiliations and Expertise

University of Hertfordshire

About the Editor

N. Skene Smith

Ratings and Reviews