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Basic Accounting
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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.

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