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  • Textbook
  • © 1989

Accounting Skills

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Table of contents (35 chapters)

  1. Front Matter

    Pages i-x
  2. Opening the Double Entry Accounts in the Ledger

    • Margaret Nicholson
    Pages 7-14
  3. The Double Entry System for Sales and Purchases

    • Margaret Nicholson
    Pages 15-22
  4. The Double Entry System for Returns

    • Margaret Nicholson
    Pages 23-29
  5. The Double Entry System for Expenses

    • Margaret Nicholson
    Pages 30-38
  6. Balancing Accounts

    • Margaret Nicholson
    Pages 39-45
  7. The Trial Balance

    • Margaret Nicholson
    Pages 46-52
  8. Separating the Accounts into Four Main Ledgers

    • Margaret Nicholson
    Pages 53-55
  9. Banking

    • Margaret Nicholson
    Pages 56-65
  10. Two-Column Cash Books

    • Margaret Nicholson
    Pages 66-74
  11. Three-Column Cash Books and Cash Discounts

    • Margaret Nicholson
    Pages 75-83
  12. Bank Cash Books

    • Margaret Nicholson
    Pages 84-89
  13. The Sales Day Book

    • Margaret Nicholson
    Pages 99-106
  14. The Purchases Day Book

    • Margaret Nicholson
    Pages 107-112
  15. The Returns Day Books

    • Margaret Nicholson
    Pages 113-122
  16. Value Added Tax

    • Margaret Nicholson
    Pages 123-135
  17. Sales and Purchase Analysed Day Books

    • Margaret Nicholson
    Pages 136-145

About this book

A practical book written specifically for those studying for Stage 1 book-keeping and accounting syllabuses of the Royal Society of Arts, London Chamber of Commerce and Pitman examinations. Revision is built into the course and there are sample examination papers for further practice.

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