Mastering Accounting Skills

MARGARET NICHOLSON is OCR (Oxford, Cambridge and RSA) Chief Examiner, an OCR and NEC Accounting Consultant and a NVQ External Verifier. She is a well-established author with many years' teaching and lecturing experience.

• IntroductionAssets, Liabilities and CapitalDouble Entry AccountsPurchases and Purchase ReturnsSales and Sales ReturnsDouble Entry System for ExpensesBalancing AccountsTrial BalanceAnalysed Petty Cash Book and the Imprest SystemBanking Payments and ReceiptsTwo-column Cash BookThree-column Cash Book and Cash DiscountsBank Reconciliation StatementsAnalysed Purchases and Purchase Returns Day BooksAnalysed Sales and Sales Returns Day BooksTrading, Profit and Loss Accounts and Balance SheetsFurther Trading, Profit and Loss Accounts and Balance SheetsControl AccountsAdjustments for Final Accounts: Prepayments and AccrualsAdjustments for Trading, Profit and Loss Accounts and Balance SheetsThe JournalErrors not Effecting Trial Balance AgreementSuspense AccountsCapital and Revenue Expenditure and ReceiptsReceipts and Payment Accounts, Income and Expenditure Accounts and Balance SheetsAccounting RatiosIndex.