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Introduction to Accounting for the Senior Phase Learner's Book de Marietjie Barnard

Introduction to Accounting for the Senior Phase Learner's Book

Autor Marietjie Barnard, M. M. Gous
en Limba Engleză Paperback – 25 oct 2007
Are you in Grade 8 or 9 and want to be properly prepared for Accounting when you reach Grade 10? Or do you struggle with Accounting in Grade 10? If so, then this book is for you! Introduction to Accounting deals with all the topics that you will not necessarily find in your Economic and Management Sciences textbook. This book explains the basic accounting principles to provide you with a strong foundation for any further study in the accounting field. An Introduction to Accounting Teacher's Guide is also available for the Senior Phase or Grade 10 teacher, featuring: • Answers to all the activities in the Learner's Book • Ideas on lesson planning • Discussions on how to use this book together with the Economic and Management Sciences LTSM in Grades 8 and 9
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Specificații

ISBN-13: 9780521710626
ISBN-10: 0521710626
Pagini: 220
Editura: Cambridge University Press
Colecția Cambridge University Press
Locul publicării:Cape Town, South Africa

Cuprins

Unit 1. Basic Accounting Principles: 1. Assets; 2. Liabilities; 3. Owner's equity; 4. The accounting equation; 5. Income; 6. Expenses; 7. The profit motive; Unit 2. Principles of Double Entry: 8. Transactions; 9. Ledger accounts; Unit 3. Service Enterprises: 10. Source documents; 11. Cash journals; 12. General ledger; 13. The trial balance; Unit 4. Trading Enterprises: 14. Cost price, selling price and profit mark-up; 15. Cash journals; 16. Posting to the general ledger; 17. The trial balance; Unit 5. Petty Cash: 18. What is petty cash?; 19. Systems; Unit 6. Creditors: 20. Cash and credit; 21. Recording credit purchases; 22. Recording payments; 23. Trade discount; 24. Effect of credit purchases and payments; 25. Analyse and interpret creditors' accounts and creditor's control; Unit 7. Debtors: 26. Granting credit; 27. Recording credit sales; 28. Recording receipts; 29. The effect of the accounting equation; 30. Analyse and interpret accounts; Unit 8. Final Accounts: 31. Closing transfers; Unit 9. Financial Statements: 32. Format of an income statement; 33. Format of a balance sheet; 34. Analyse and interpret financial statements; Unit 10. Additional Activities.

Descriere

Explains the basic accounting principles and provides a strong foundation for further study in accounting.