Mastering Bookkeeping

Peter Marshall

• 06 april 2017
• 9781472137036

Samenvatting:

An accredited textbook of The Institute of Certified Bookkeepers

The 10th edition of this popular guide to bookkeeping features updated specimen exam papers of all the major boards and is accredited by The Institute of Certified Bookkeepers

'Presented in a clear and logical manner - written in plain English.'
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Written by one of the UK`s foremost authorities on bookkeeping and accounts, Mastering Bookkeeping has already helped thousands of people get to grips with bookkeeping and double-entry accounting. This new edition reflects the most up-to-date teachings of the major bookkeeping institutes, helping you to go beyond the basics and understand stock control and budgetary control accounting. Topics covered include:

· The daybooks and ledger accounts
· End-of-year accounting
· Sole proprietorships, limited companies, partnerships and not-for-profit organisations
· Using computers for accounting
· Accounting for VAT
· The implications of the Data Protection Act 1998 on bookkeepers
· Progressing to more advanced management accounting - controlling the cash, controlling credit and watching costs
· Working overseas as a bookkeeper

This book is suitable for those preparing for the examinations of ICB, AAT, IAB, OCR, AQA and all other courses in bookkeeping and accounts.

[Please include the ICB crest and IAB logo on the back cover]

The book explains the principles and practice of bookkeeping sequentially, including:

·The bank reconciliation
·Writing up the petty cash book
·Extracting a trial balance
·Accruals and prepayments
·Setting up a limited company
·Accounting for VAT

Plus step-by-step guides to compiling a balance sheet, depreciation, accounting for bad and doubtful debts and much more.


The 10th edition also includes significant enhancements to reflect the teachings of the principle bookkeeping institutes as they endeavour to raise the professional competence of their members. For example, accounting staff are increasingly being required to extend their record keeping into management accounts areas. The new edition includes chapters on stock control and budgetary control accounting. In addition, it will include more detailed guidance on the significance and importance of ratio analysis and statements of sources and application of funds, plus the latest available IAB and ICB exam papers.