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1、prelims15/3/0312:36pmPageiiiHowtoPassBook-keepingFIRSTLEVELTeacher’sGuideKeithFBirdMScBSc(Econ)ACISprelims15/3/0312:36pmPageivFirstpublished1999©LCCICET1999BritishLibraryCataloguing-in-PublicationDataBird,KeithFHowtoPassBook-keeping,FirstLevel–2nded.Teache
2、r’sguide1.Book-keeping–StudyandteachingI.Title657.2’0071ISBN186247060XAllrightsreserved;nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmittedinanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwisewithoutthepri
3、orwrittenpermissionofthePublisher.Thisbookmaynotbelent,resold,hiredout,orotherwisedisposedofbywayoftradeinanyformofbindingorcover,otherthanthatinwhichitispublished,withoutthepriorconsentofthePublisher.10987654321TypesetbytheLondonChamberofCommerceandIndust
4、ryExaminationsBoardPrintedandboundinHongKongbyPeninsulaPublishersprelims15/3/0312:36pmPagevContentsPageAbouttheauthorviiAcknowledgementsviiIntroductionviiiCross-referencestoHowtoPassBook-keeping,FirstLevel(student’sbook)xLesson1TheaccountingequationTransac
5、tionsthrough‘doubleentry’12Purchases,sales,andreturns113Expenses:profitorloss194Balancingaccounts:thetrialbalance235TradingandProfit&LossAccounts276Thebalancesheet327Finalaccounts:morefeatures368Thedivisionoftheledger449BankfacilitiesCashBook:2columns4910C
6、ashBook:3columns–cashdiscount6011PurchasesandSalesDayBooks7012ReturnsDayBooks7813Accrualsandprepayments–expenses8814Accrualsandprepayments–income9915Depreciationoffixedassets10516Baddebtsandprovisionfordoubtfuldebts12017Bankreconciliationstatements13218Pet
7、tyCashBook–imprestsystem14119Capitalandrevenueexpenditure15120Thejournal15821Errorsintheaccounts116822Errorsintheaccounts217423FinalaccountsandadjustmentsfurtherconsideredStockvaluation17824Clubandsocietyaccounts18825Thepresentationofanswers198vprelims15/3
8、/0312:36pmPageviContentsAppendix1:Exercises,someworkedsolutions,andsupportmaterial201Appendix2:Summarizedanswerstoselectedexercises312Appendix3:Glossary321Notes326viprelims15/3/0312:36pmPageviiAbouttheauthorK
