by Larry M. Walther, Christopher J. Skousen
Publisher: BookBoon 2009
Number of pages: 97
This book focuses primarily on liquid assets. It introduces enhanced income statements, sales, cash discounts, the control structure, and inventory accounting. Details concerning cash and highly-liquid investments, cash management, controls for cash receipts and disbursements, and bank account reconciliations are discussed. Accounts receivable, costs and benefits of selling on credit, considerations for uncollectible receivables, notes receivable and interest are also discussed. In addition, the fundamentals of inventory costing methods, inventory management, and ratio analysis are introduced.
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From the table of contents: Principles of accounting; Introduction to accountancy; The Accounting Equation; Double entry; Debtors (an asset); Creditors (a liability); Prepayments (an asset); Accruals (debt or credit); Depreciation (an expense).
by Larry M. Walther, Christopher J. Skousen - BookBoon
This volume of the textbook consists of four parts: introduction to managerial accounting, cost-volume-profit and business scalability, job costing and modern cost management systems, and process costing and activity-based costing.
by Sidney Stanley Dawson - Pitman & sons, ltd
It has been assumed that the reader has a general knowledge of book-keeping, and the aim has been to submit, as an introduction to the practical application of the science of accounting, the general features of the more important sections...
by Eugene R. Vinal - The Biddle business pub
It is obvious that the accountant has no time for algebraic studies. To prepare a book for those who have not had these advantages and who nevertheless are promising students, all the work must be reduced to a basis of arithmetic and common sense.