Book keeping is neither dull nor mysterious - its rules are logical and straightforward and are readily mastered by practice.



TEACH YOURSELF BOOK KEEPING is a comprehensive introduction to the principles of book keeping and the practical skills of recording transactions, posting the ledgers and preparing final accounts.



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 acounts 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 thoery into practice. There is also a wide range of carefully graded questions and examination papers with sample answers.

Table of Contents:
What is book keeping?
Business documents
Business transactions, purchases and sales
Purchases, sales and the ledger
Cash transactions
The bank reconciliation
Petty cash
The (general) journal
Writing up the books
The trial balance
What is profit or loss?
The revenue account, trading, profit and loss and appropriation account
The balance sheet
Adjustments in the final accounts
Depreciation
Club, society and charity book keeping
Information technology
Partnership
Limited companies
Analysis and interpretation of accounts
Exam papers and sample answers