GCE O / N Level Principles of Accounts - Formats and Equations

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Pearson Education South Asia, Oct 31, 2007
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Principles of Accounts Formats and Equations is written primarily for those who are preparing for the Principles of Accounts GCE N and O Level Examinations.

This book is an essential tool for pupils. Summaries of all key accounts, and their respective treatment are clearly reflected. Pupils are able to compare and cross-examine the different variations of formats and equations to have a better understanding of all the various types of accounts.

 

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Contents

Source Documents and Books of Original Entry
1
The Accounting Equation and DoubleEntry Rules
8
BalanceDay Adjustments
19
Accrued Revenue
27
Bad Debts and Provision for Doubtful Debts
35
lmportant Difference Between Bad Debts
41
Depreciation and Disposal of Fixed Assets
49
Bank Reconciliation
64
Goodwill
70
Important Accounts of Partnership
79
Stock Valuation
94
Copyright

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