By Trevor Gambling,R Brown,G. Chandler,W. A. Davis
The booklet first takes a glance on the ideas of double-entry book-keeping and components of mechanized accounting. Discussions concentrate on punched-card accounting installations, equipment of facts, keyboard accounting computing device, twin point of all buying and selling transactions, funds transactions, nominal ledge, and private ledger money owed. The textual content then explores capital and profit, ultimate bills, and interpretation of bills. issues comprise balance-sheet ratios, capital place, resources and liabilities, fastened and present resources, valuation of resources, depreciation of fastened resources, inventories of fabrics, and accruals and prepayments.
The ebook ponders on old costing files and costing concepts, together with basic approach costing, direct or marginal costing, inventory keep an eye on, shops accounting, and minimal shop degrees.
The manuscript is a responsible reference for accountants and researchers drawn to accounting.
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