A One-Year Accounting Course

Trevor Gambling

in Elsevier Monographs from Elsevier, currently edited by Candice Janco

Abstract: A One-Year Accounting Course, Part I focuses on the principles, methodologies, and approaches involved in the study of accounting. The book first takes a look at the principles of double-entry book-keeping and elements of mechanized accounting. Discussions focus on punched-card accounting installations, methods of proof, keyboard accounting machine, dual aspect of all trading transactions, cash transactions, nominal ledge, and personal ledger accounts. The text then explores capital and revenue, final accounts, and interpretation of accounts. Topics include balance-sheet ratios, capital position, assets and liabilities, fixed and current assets, valuation of assets, depreciation of fixed assets, inventories of materials, and accruals and prepayments. The publication ponders on historical costing records and costing techniques, including simple process costing, direct or marginal costing, stock control, stores accounting, and minimum store levels. The manuscript is a dependable reference for accountants and researchers interested in accounting.

Keywords: cash transactions; revenue; capital; assets; liabilities; accruals; costing; prepayments (search for similar items in EconPapers)
Date: 1969 Originally published 1969-01-01.
Edition: 1
ISBN: 978-0-08-013025-5
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/book/9780080130255
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:monogr:9780080130255

Access Statistics for this book

More books in Elsevier Monographs from Elsevier
Bibliographic data for series maintained by ().