Principles of Accounting

Principles of Accounting - Principles of accounting J....

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Principles of accounting J. Ireland 2790 025 2005 Undergraduate study in Economics, Management, Finance and the Social Sciences
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This guide was prepared for the University of London External Programme by: Jennifer Ireland, Department of Accounting and Finance, London School of Economics and Political Science. This is one of a series of subject guides published by the University. We regret that due to pressure of work the author is unable to enter into any correspondence relating to, or arising from, the guide. If you have any comments on this subject guide, favourable or unfavourable, please use the form at the back of this guide. This subject guide is for the use of University of London External students registered for programmes in the ±elds of Economics, Management, Finance and the Social Sciences (as applicable). The programmes currently available in these subject areas are: Access route Diploma in Economics BSc Accounting and Finance BSc Accounting with Law/Law with Accounting BSc Banking and Finance BSc Business BSc Development and Economics BSc Economics BSc (Economics) in Geography, Politics and International Relations, and Sociology BSc Economics and Management BSc Information Systems and Management BSc Management BSc Management with Law/Law with Management BSc Mathematics and Economics BSc Politics and International Relations BSc Sociology. The External Programme Publications Of±ce University of London 34 Tavistock Square London WC1H 9EZ United Kingdom Web site: www.londonexternal.ac.uk Published by: University of London Press © University of London 2005 Printed by: Central Printing Service, University of London, England
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Contents i Contents Introduction 1 The study of accounting 1 Aims of the unit 2 Learning outcomes 2 Reading 2 Structure of the subject guide 3 How to use the subject guide 4 Examination advice 6 List of abbreviations used in this subject guide 8 Chapter 1: Accounting in context 11 Aims and learning objectives 11 Essential reading 11 Further reading 11 Introduction 11 What is accounting? 12 Accounting theory and practice 15 Accounting information and its uses 16 Financial accounting 16 Management accounting 17 Summary 17 Sample examination question 18 Chapter 2: Fundamentals of ±nancial accounting 19 Aims and learning objectives 19 Essential reading 19 Further reading 19 Introduction 19 An introduction to the ±nancial statements 20 Accounting concepts, bases and policies 27 Summary 29 Sample examination question 30 Chapter 3: Data processing 31 Aims and learning objectives 31 Essential reading 31 Further reading 31 Introduction 31 One transaction: two effects 32 Recording transactions: books of prime entry 34 Getting it right: internal control 37 Double-entry bookkeeping 38 Trial balance 45 Summary 47 Sample examination question 47 Chapter 4: Preparing ±nancial statements 1 49 Aims and learning objectives 49 Essential reading 49 Further reading 49 Introduction 49 Inventory, purchases and sales 50 Accruals and prepayments 53
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Bad and doubtful debts 56 Depreciation of Fxed assets 57 Disposal of Fxed assets 60
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This note was uploaded on 03/21/2012 for the course ACCOUNTING ACG4101 taught by Professor Abhijitbarua during the Spring '09 term at FIU.

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Principles of Accounting - Principles of accounting J....

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