Julienne
发表于 2025-3-21 17:38:23
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agnostic
发表于 2025-3-21 22:02:27
The Trial Balance,next stage in the book-keeping process is to examine the balances which exist on all of the accounts which we have opened. Looking to worked example 1.1 in Chapter 1, we shall now examine the balance on each of the accounts in the books of B. Brown.
Paleontology
发表于 2025-3-22 02:25:35
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RAFF
发表于 2025-3-22 07:14:28
Bad Debts and Bad Debts Provision,se and decrease of bad debts provisions. Alternatively, their treatment can be examined as part of a larger question such as a final accounts question. If you can master the principles necessary to answer the first type of question, you should have no difficulty with the second type of question.
detach
发表于 2025-3-22 12:19:51
Control Accounts,aw in Chapter 7 how day books reduce the necessity of posting several separate transactions in our ledger. It is the problems associated with a large number of transactions in the ledger that control accounts seek to resolve.
WITH
发表于 2025-3-22 13:19:42
Income and Expenditure Accounts,we prepare for trading organisations. Items of income and expenditure are shown on this account on the basis of expenses incurred and revenue earned, which means that we must adjust for accruals and prepayments in exactly the same way as we do for trading organisations in the profit and loss account.
被诅咒的人
发表于 2025-3-22 17:22:12
Partnership Accounts: 1,liability for the debts of the partnership, which means that if the business becomes insolvent, the partners are liable for the full debts of the business in the same way as a sole trader. However, if one partner is unable to meet his share of the debts, it must be met by the other partners.
Evocative
发表于 2025-3-22 21:40:15
Partnership Accounts: 2,ormed by the amalgamation of two existing businesses. In a simple case where the partners bring in cash or assets the entries are the same as those illustrated in worked example 16.3 in Chapter 16 — that is,
exigent
发表于 2025-3-23 02:47:44
Textbook 1987Latest edition the accounting principles relating to a topic and the approach to be used in tackling examination questions in that area. This is followed by a section of fully worked examples and then a section of further questions for the reader to try.
罗盘
发表于 2025-3-23 08:05:27
anation of the accounting principles relating to a topic and the approach to be used in tackling examination questions in that area. This is followed by a section of fully worked examples and then a section of further questions for the reader to try.