152 Pages
    by Routledge

    152 Pages
    by Routledge

    Introduction to the Accounting Process brings clarity to to the process of setting up an accounting system, including a basic explanation of how to enter numbers into the system manually. The clear structure of the book provides students with good insight into the basics of accounting.

    The book consists of four parts:

    • designing an accounting system
    • special entries and frequently occurring themes such as VAT, clearing of invoices and discounts
    • international aspects of accounting, including ratio analysis
    • an integrated case enabling students to show their knowledge in practice

    The simple structure and concise nature of the book, combined with a useful companion website, will help students to improve on any deficiencies in the subject.

    Introduction  Part 2: The Accounting System  1. Balance Sheet  2. Ledger Accounts  3. Eight-column Financial Statements  4. Closing the Ledger Accounts  5. Journal Entries  6. Special Journals  7. Sub-Ledger accounts  Part 2: Special Entries  8. The Decimal Accounting System  9. Value-Added tax  10. Withdrawals  11. Sales Revenues  12. Various Entries in Cash Books  13. Adjusting Entries  Part 3: International Aspects of Accounting  14. Various Formats of Financial Statements  15. Ratio Analysis  16. Cash Flow Statements  Part 4: Case Study  17. Case study: Hoovers


    C.A.M Klerks-van de Nouland and H.J.M. van Sten-van't Hoff