Table of Contents

• : Introduction
• : The ledger system
• : Balancing the cash book
• : Double entry theory and practice
• : The trial balance
• : Gross profit and stock
• : Trading and profit and loss accounts
• : The balance sheet
• : Illustrative examples
• : Cash and bank transactions
• : Bank reconciliation
• : The petty cash book
• : Credit transactions and suppliers' accounts
• : The accounts of credit customers
• : Purchases and sales returns
• : VAT and PAYE
• : Classification of ledger accounts
• : Final accounts of a sole trader
• : Interpretation of accounts
• : Cash flow statements
• : Capital and revenue expenditure
• : The general journal
• : Depreciation of fixed assets
• : Bad debts and provisions for bad debts
• : Year-end adjustments
• : Incomplete records and single entry
• : Non-trading concerns and club accounts
• : Control accounts
• : Partnership accounts
• : Accounting for management
• : Cost of production and manufacturing accounts
• : Introduction to limited companies
• : Accounting for share capital
• : The final accounts of a limited company
• : Accounting standards
• : Non-financial reporting

About the Author

Andy Lymer is Head of Department of Accounting and Finance at University of Birmingham. He also heads up Lymer & Associates, undertaking numerous research, consultancy and publishing projects. Nishat Azmat is a Certified Accountant teaching at the University of Birmingham.