By Peter Marshall

Double-entry accounting might be effortless if it is defined good, and gaining knowledge of Book-keeping does simply that. Now in its up to date eighth version, this well known ebook has helped millions of individuals to familiarize yourself with book-keeping. It explains the rules and perform of book-keeping sequentially, and comprises: - The daybooks and ledger bills - finish of 12 months accounting - Sole proprietorships, restricted businesses, partnerships and not-for-profit enterprises - utilizing pcs for accounting - Accounting for VAT - Progressing to extra complicated administration accounting - the consequences of the knowledge safeguard Act 1998 on book-keepers. Plus step by step publications to compiling a stability sheet, depreciation, accounting for undesirable and uncertain accounts, and masses extra. every little thing is made transparent with easy-to-follow motives. ordinary transactions are illustrated all through to make the knowledge even more straightforward to appreciate. This publication is acceptable for these getting ready for the examinations of ICB, AAT, IAB, OCR, AQA and all different classes in book-keeping and debts.

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E. 75 in the VAT column. 4. If our sales returns day book has additional analysis columns, we ‘analyse’ the net amount into the correct one, in this case Decorators’ supplies. The additional analysis columns can be useful, because they help us to check the value of each category of goods returned. 23 A. FRAZER & CO, 10 THE PARADE, ANYTOWN AN1 1YT F. Evans Stationery Received from for £ A. 6. 20 0X D. K. INSURANCE B. Jones CASH BOOK Dr. (Receipts) Date Particulars June 1 Balance 2 Edwards Garage (Payments) Cr.

They are given numbers consisting of the year, month and consecutive number of issue in that month in the form of yy/mm/ consecutive number as and when they are produced. 49 POSTAGE BOOK Dr. C. T. Office Supplies Baker Cleaves Gange Entwhistle Keele Engineering Razi and Thaung Eliot Transport Inko Kahn and Kahn Keele Engineering Evans Jones Baker Edwards 31 31 Feb 1 20 6 36p + 20 6 27p Balance b/d Cr. 60 Balance c/d Fig. 31. Example of a postage book page. 50 21 The postage book This book is like the petty cash book, in that it is a subsidiary account book.

13. Bring down the balancing items on the opposite sides as the opening balances for the next period, narrating them ‘balance b/d’. 00 Fig. 18. Example of a bank reconciliation. 30 15 Disagreeing with the bank Cash book versus bank statement Every cashier tries to keep the cash book as accurate and up to date as possible. Many receipts and many payments may have to be entered up each day. Then, at regular intervals, the firm receives bank statements from the bank—weekly, monthly or quarterly. Unfortunately, the balance shown on the cash book hardly ever agrees with the one shown on the bank statement!

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