Titlebook: Work Out Principles of Accounts ‘O‘ Level and GCSE; P. Stevens Textbook 1986Latest edition Macmillan Publishers Limited 1986 accounting.bu

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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.

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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.

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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.

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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.

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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.