The students' guide to English book-keeping

[目次]

• CONTENTS.
• Chapter 1. Theory of Book-keeping.Assets,Liabilities,Capital.Double Entry.Books required.Ledger Accounts.Personal,Impersonal,Real and Nominal Accounts.Rules for debiting and crediting.Trial Balance.Journal / 1
• Chapter 2. The Cash Book.Single Column.Cash Discount.Double Column Cash Book.Bank a/c.Paying-in Book.Cheques.Three Column Cash Book.Bank Pass Book.Reconciliation Statement.Petty Cash. / 16
• Chapter 3. The Journals and Memorandum Books.Goods Inwards and Outwards.Purchases-Cash and Credit.Purchases Journal.Invoice.Columnar and Summarized Purchases Journals.Sales-Cash and Credit.Sales Journals-Simple,Columnar and Summarized.Purchases and Sales Returns.Debit and Credit Notes.Trade Discount.The Journal Proper-Opening Entries. / 48
• Chapter 4. The Ledger-Purchases,Sales,General,Private.Balancing Accounts. / 70
• Chapter 5. Bills of Exchange-Contents,Endorsement,Acceptance,Maturity,Sets.Bills Receivable and Payable.Bill Books.Dishonour.Renewal. / 73
• Chapter 6. Trial Balance.Errors not disclosed by Trial Balance.Errors disclosed by Trial Balance.Tracing the Errors.Correction of Errors. / 83
• Chapter 7. Trading a/c.Ascertainment of Gross Profit.Columnar Trading Accounts. / 92
• Chapter 8. Profit and Loss a/c.Ascertainment and Disposal of Net Profit. / 102
• Chapter 9. Balance Sheet.Arranging of Assets and Liabilities.Contrast with Japanese Method. / 108
• Chapter 10. Profit and Loss Adjustments-Bad Debts,Doubtful Debts.Repayment of Debts considered Bad.Outstanding Liabilities.Expenses Paid in Advance.Lepreciation.Reserve for Discounts. / 115
• Chapter 11. Goods on Sale or Return / 132
• Chapter 12. Consignment Accounts.Entries in Consignor's Books.Entries in Consignee's Books.Accounts Sales / 134
• Examination Papers. / 139
• Answers to Problems / 142
• Index / 144

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