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Bookkeeping is neither dull nor mysterious - its rules are logical and straightforward and are readily mastered by practice. Get to Grips with Bookkeeping is a substantial yet easy to follow introduction to the principles of bookkeeping and the practical skills of recording transactions, posting the ledgers and preparing final accounts.
Written by finance and accounting experts from the University of Birmingham this book:
- Explains the purpose and use of books of original entry as the basis of the double-entry system.
- Describes the processes of recording purchases, sales and cash transactions.
- Shows how these records are used to prepare the final accounts - the manufacturing, trading and profit and loss accounts and the balance sheet - to provide accurate financial statements.
- Explores petty cash, depreciation, partnership, company law, business documents and the effect of changes in IT.
Worked examples throughout allow you to put the theory into practice. There is also a wide range of carefully graded questions and exercises with sample answers.
In short, it demystifies the art of bookkeeping and gives you the confidence you need to tackle your books.
NOT GOT MUCH TIME?
One, five and ten-minute introductions to key principles to get you started.
AUTHOR INSIGHTS Lots of instant help with common problems and quick tips for success, based on the authors' many years of experience.
TESTYOURSELF Tests in the book and online to keep track of your progress.
EXTEND YOUR KNOWLEDGE Extra online articles at www.teachyourself.com to give you a richer understanding of bookkeeping.
TRY THIS Innovative exercises illustrate what you've learnt and how to use it.
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Caraïbes, 1492. "Ce sont ceux qui ont posé le pied sur ces terres qui ont amené la barbarie, la torture, la cruauté, la destruction des lieux, la mort..."
