Accounting Principles and Practice

The Commonwealth and International Library: Commerce, Economics and Administration Division

S. Hall, N. Skene Smith

• Publisher: Pergamon
• Year: 2014
• Print ISBN:
  9780080103327
• eBook ISBN:
  9781483185163
• Topic: Business
• Subtopic: Financial Accounting
• Index: Business

Accounting Principles and Practice describes the principles and conventions which provide the structure of Accounting practice. Many of the questions are taken from the past examinations of the Royal Society of Arts, the Association of Certified and Corporate Accountants, the Society of Incorporated Accountants, and the Institute of Chartered Accountants. This book is divided into 19 chapters and begins with a brief introduction to the double entry system of accounting. Considerable chapters are devoted to the Accounting techniques concerning the management of different types of accounts, receipts, payments, and expenditures. Other chapters examine the validity of the principles involved and of the limitations of the conventions. This text is based upon the conviction that the oft-quoted distinction between theory and practice is disastrously misleading. It demonstrates that good theory and good practice are inseparable. This book will prove useful to accountants and accounting students.

Table of contents

• Front Cover
• Accounting Principles and Practice
• Copyright Page
• Table of Contents
• Preface
• Chapter 1. The Double Entry System of Accounting
• Chapter 2. Final Accounts
• Chapter 3. Books of Original Entry
• Chapter 4. The Correction and Detection of Errors
• Chapter 5. Miscellaneous Accounts (1)
• Chapter 6. Receipts & Payments and Income & Expenditure Accounts
• Chapter 7. Single Entry Records
• Chapter 8. Goodwill and the Value of a Business
• Chapter 9. Partnership Accounts
• Chapter 10. Introduction to the Accounts of Limited Companies
• Chapter 11. Departmental and Branch Accounts
• Chapter 12. Hire Purchase Accounts
• Chapter 13. Miscellaneous Accounts (2)
• Chapter 14. Depreciation
• Chapter 15. Sinking Funds
• Chapter 16. The Presentation of Company Accounts
• Chapter 17. Company Reconstructions and Amalgamations Group Accounts
• Chapter 18. The Interpretation of Accounts
• Chapter 19. Final Qualifications
• Index