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Accounting: AS Level and A Level

accounting : AS Level and A LevelAS Level and A LevelAccountingHarold RandallPUBLISHED BY THE PRESS SYNDICATE OF THE UNIVERSITY OF CAMBRIDGEThe Pitt Building, Trumpington Street, Cambridge, United KingdomCAMBRIDGE UNIVERSITY PRESSThe Edinburgh Building, Cambridge CB2 2RU, UK40 West 20th Street, New York, NY 10011-4211, USA477 Williamstown Road, Port Melbourne, VIC 3207, AustraliaRuiz de Alarc n 13, 28014 Madrid, SpainDock House, The Waterfront, Cape Town 8001, South Cambridge University Press 2005 This book is in copyright. Subject to statutory exception and to the provisions of relevant collectivelicensing agreements, no reproduction of any part may take place without the written permission ofCambridge University published 2005 Printed in the United Kingdom at the University Press, CambridgeA catalogue record for this book is available from the British LibraryISBN 0 521 53993 5 paperbackACKNOWLEDGMENTSC over image Philip James Corwin/CORBISPast examination questions are reproduced by permission of the University of Cambridge LocalExaminations gridixI The accounting system11 Double-entry bookkeeping : cash transactions22 Double-entry bookkeeping : credit transactions73 Books of prime (or original) entry124 Balancing accounts195 The classification of accounts and division of the ledger216 The trial balance23II Financial accounting277 Trading and Profit and Loss Accounts for sole traders288 Balance Sheets for sole traders369 accounting principles or co

Contents v Preface vii Topics grid ix I The accounting system 1 1 Double-entry bookkeeping: cash transactions 2 2 Double-entry bookkeeping: credit transactions 7 3 Books of prime (or original) entry 12 4 Balancing accounts 19 5 The classification of accounts and division of the ledger 21 6 The trial balance 23 II Financial accounting 27 7 Trading and Profit and Loss …

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