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Accounting Simplified is a step-by-step introduction to financial accounting written in plain simple language. Taking students from the very basics to the elementary principles of management accounting, the text emphasises the real-world application of accounting methods and the importance of practising skills in order to reinforce learning. Drawing on years of experience as a university lecturer marking student exam papers, the author uses plenty of worked examples to set out the details of each topic before providing self-test questions for quick revision.
Dr Hilary J Fortes is a lecturer, examiner and Chartered Accountant (SA). He has taught extensively in the UK, continental Europe, India, America and South Africa and is a member of the Institute of Chartered Accountants (South Africa) and the Institute of Chartered Management Accountants. He feels passionately about the need for accounting students to read, study and absorb concepts before reinforcing their learning through practice and revision.
PrefaceAcknowledgements1: Introduction to accounting2: Double entry3: Ledger accounts4: Cash book5: Bank reconciliation6: Petty cash book7: Value added tax8: Purchases and returns day books9: Sales and returns day books10: Control accounts11: Accruals and prepayments12: Depreciation13: Bad debts14: The journal15: Trial balance16: Errors and suspense accounts17: Revision18: The valuation of stock19: Trading account20: Profit and loss account21: Manufacturing account22: Balance sheet23: Revision24: Incomplete records26: Partnerships27: Non-profit making organisations28: Limited liability companies29: Company financial reports30: Revision31: Cash flow statements32: Analysis of financial statements ? an introduction33: Introduction to cost accounting34: Break-even analysis35: Budgeting36: Standard costing37: Revision38: Investment appraisal39: Revision40: Computerised accounting41: International accounting ? the futureAppendix 1: Self-test answersAppendix 2: Present value tableIndex
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- ID: 9780273734468
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