Buch, Englisch, 220 Seiten, Format (B × H): 245 mm x 173 mm, Gewicht: 548 g
Buch, Englisch, 220 Seiten, Format (B × H): 245 mm x 173 mm, Gewicht: 548 g
Reihe: Routledge-Noordhoff International Editions
ISBN: 978-90-01-83284-1
Verlag: Wolters-Noordhoff B.V.
A knowledge of bookkeeping and a basic understanding of the balance sheet, income statement and cash flow statement are indispensable to education in business and economics. Basics of Bookkeeping meets the needs of accounting students and practitioners in understanding the complexities of the subject.
After a brief study in elementary accounting, the authors introduce the basics of cost accounting, financial accounting and financial management. The book provides a practical approach and each new topic is followed by simple examples.
With its concise approach, this textbook will be valued by students with no background in accounting and finance. A companion website featuring extra exercises and multiple choice questions can be found at www.bookkeeping.noordhoff.nl.
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Weitere Infos & Material
Introduction 1. The accounting cycle 1.1 Accounting assumptions 1.2 The accounting equation 1.3 The balance sheet 1.4 Financial transactions and changes in the balance sheet 1.5 Recording financial transactions in the Journal 1.6 The General Ledger including permanent and temporary accounts 1.7 The worksheet List of concepts and Exercises 2. Special issues 2.1 Adjusting entries (preclosing journal entries) 2.2 The closing and reopening of ledger accounts 2.3 Sales revenue 2.4 Value Added Tax 2.5 Owner List of concepts and Exercises 3. Introduction to accrual accounting 3.1 Pure ledger accounts 3.2 Mixed ledger accounts List of concepts and Exercises 4. Administration of the fixed (non-current) and current assets 4.1 Fixed assets 4.2 Inventory 4.3 A note on Accounting principles and inventories 4.4 Receipt and delivery of goods and invoices at differing times List of concepts and Exercises 5. The administration of different forms of enterprises 5.1 The sole proprietorship 5.2 Partnerships 5.3 The limited liability company 5.4 Reserves List of concepts and Exercises 6. Administration of debt 6.1 Accounting for private loans 6.2 Accounting for bonds 6.3 Convertible bonds List of concepts and Exercises 7. Provisions 7.1 Accounts receivable 7.2 Provision for maintenance 7.3 Provision for warranties List of concepts and Exercises 8. The statement of cash flows 8.1 The five components of the cash flow statement8.2 The operational cash flow 8.3 Investment in working capital 8.4 Investment in fixed assets 8.5 The financing cash outflow 8.6 The financing cash inflow 8.7 The sum of the five components List of concepts and Exercises
