Descriptions Double-entry Bookkeeping and Adjustments: Introduction to Accounting - Easy steps (Accounting for Non-Accountants Book 1) book
Read Double-entry Bookkeeping and Adjustments: Introduction to Accounting - Easy steps (Accounting for Non-Accountants Book 1) book online now. You also can download other books, magazine and also comics. Get online Double-entry Bookkeeping and Adjustments: Introduction to Accounting - Easy steps (Accounting for Non-Accountants Book 1) today. Are you Looking Download or read Double-entry Bookkeeping and Adjustments: Introduction to Accounting - Easy steps (Accounting for Non-Accountants Book 1) for free..? enjoy it.
The Book:
Chapter 1 provides an introduction to the income statement, and the balance sheet. It assumes that you have had little formal exposure to the main financial statements used within an organisation and the rules and conventions used in drafting them.
The importance of the working capital cycle is also covered; first, when we have a balance sheet with current assets and current liabilities; and second, in an appendix to the chapter.
Chapter 2 introduces you to double entry bookkeeping. A simple concept, i.e. that each transaction affects two accounts, hence the double entry. However, many students initially find this difficult to grasp. We would recommend - persistence; it will reward you in the end, since double entry bookkeeping is similar to the ABC of a language, it acts as a foundation to begin to understand accounting processes.
It became popular among many academics to exclude the teaching of double entry bookkeeping. I didn’t follow this thinking since I needed students to have a basic grasp of double entry bookkeeping in order to explain adjustments – say for depreciation.
Chapter 3 In this chapter I will use the balance sheet as our structure. I will take each section and explain the adjustments that have to be made (e.g. depreciation, bad debts, provision for doubtful debts, accruals, prepayments) and, how they are treated in the accounts.
I will also explain some of the other items that find their way onto the balance sheet (e.g. share premium, revaluation reserve).
The Author:
John Robertson, Dip ML (Lancaster), Phd. (Brunel), now retired, was Head of the Defence Management Group and Deputy Head of the Department of Defence Management and Security Analysis at Cranfield University, Shrivenham Campus.
He taught accounting and finance to 2nd and 3rd year undergraduates following degrees in Engineering, Computing and Logistics, also full and part time Masters programmes in Defence Administration (MDA).
He gave regular guest lectures in a number of Universities.
A Fellow of the Chartered Institute of Management Accountants (FCMA)., and author of numerous articles on financial ratios and ratio models. Author of “Accounting Principles for Non-Accounting Students” 2nd edition; a research monograph, “Measuring Changes in Financial Health through Ratio Analysis”. Co-author of “Fundamentals of Managerial Accounting and Finance” 4th edition.
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Read Double-entry Bookkeeping and Adjustments: Introduction to Accounting - Easy steps (Accounting for Non-Accountants Book 1) book online now. You also can download other books, magazine and also comics. Get online Double-entry Bookkeeping and Adjustments: Introduction to Accounting - Easy steps (Accounting for Non-Accountants Book 1) today. Are you Looking Download or read Double-entry Bookkeeping and Adjustments: Introduction to Accounting - Easy steps (Accounting for Non-Accountants Book 1) for free..? enjoy it.
The Book:
Chapter 1 provides an introduction to the income statement, and the balance sheet. It assumes that you have had little formal exposure to the main financial statements used within an organisation and the rules and conventions used in drafting them.
The importance of the working capital cycle is also covered; first, when we have a balance sheet with current assets and current liabilities; and second, in an appendix to the chapter.
Chapter 2 introduces you to double entry bookkeeping. A simple concept, i.e. that each transaction affects two accounts, hence the double entry. However, many students initially find this difficult to grasp. We would recommend - persistence; it will reward you in the end, since double entry bookkeeping is similar to the ABC of a language, it acts as a foundation to begin to understand accounting processes.
It became popular among many academics to exclude the teaching of double entry bookkeeping. I didn’t follow this thinking since I needed students to have a basic grasp of double entry bookkeeping in order to explain adjustments – say for depreciation.
Chapter 3 In this chapter I will use the balance sheet as our structure. I will take each section and explain the adjustments that have to be made (e.g. depreciation, bad debts, provision for doubtful debts, accruals, prepayments) and, how they are treated in the accounts.
I will also explain some of the other items that find their way onto the balance sheet (e.g. share premium, revaluation reserve).
The Author:
John Robertson, Dip ML (Lancaster), Phd. (Brunel), now retired, was Head of the Defence Management Group and Deputy Head of the Department of Defence Management and Security Analysis at Cranfield University, Shrivenham Campus.
He taught accounting and finance to 2nd and 3rd year undergraduates following degrees in Engineering, Computing and Logistics, also full and part time Masters programmes in Defence Administration (MDA).
He gave regular guest lectures in a number of Universities.
A Fellow of the Chartered Institute of Management Accountants (FCMA)., and author of numerous articles on financial ratios and ratio models. Author of “Accounting Principles for Non-Accounting Students” 2nd edition; a research monograph, “Measuring Changes in Financial Health through Ratio Analysis”. Co-author of “Fundamentals of Managerial Accounting and Finance” 4th edition.
