Simplified Business Accounting.

      Аннотация: This book teaches in a simple and easy to understand way the major topics in Business Accounting, to cover the requirements of many examination bodies in Accounting and Finance. It simplified the topics so that there is no ambiguity in understanding them, in order to enable students of both secondary schools, Polytechnics and Universities to achieve excellent success in their examinations. Business executives without accounting bias will also find the book useful, as it simplified accounting and financial practices needed by business executives to manage their firms profitably.

Ключевые слова: subsidiary books, three column cash book, bank reconciliation statement, hire purchase accounts, Mergers, purchase of business, financial analysis, manufacturing accounts, contract accounts, public sector account, branch accounts, Company Accounts, account of sole proprietors, single entry and incomplete records, account of not for profit organizations, suspense accounts, ledger accounts, double entry, ordinary shares, preference shares, issue of shares, Debentures, preliminary expenses, partnership accounts, realization account, dissolution account, partners capital account, partners current account, types of partners, joint venture accounts, consignment accounts, adjustments of final accounts, trading account, profit and loss account, profit and loss appropriation account, fictitious assets, Debtors, control accounts, Creditors, journals, purchases journals, Balance Sheet, trial balance, correction of errors, errors not disclosed by trial balance, return on investment, Cash Flow Statement, fiduciary funds, proprietory fund, Fund Accounting, calls in advance, calls in arrears, forfeiture of shares, reissue of forfeited shares, Liquidity ratios, leverage ratios, Efficiency Ratios, profitability ratios, market value ratios