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Chapter 1 Introduction£º Businesses and Types of Accounting
1£®1 What is Accounting£¿
1£®2 Different Types of Businesses
1£®3 Different Types of Accounts
1£®4 Quick Summary of This Chapter
Exercises
Chapter 2 Basis of Accounting and Cash Transactions
2£®1 History of Accounting
2£®2 How Does the Double Entry Bookkeeping System Work?
2£®3 Dual Effects
2£®4 Double Entry Bookkeeping System
2£®5 The Accounting Equation
2£®6 Focus of This Book
2£®7 Cash Transactions Double Entry
2£®8 Quick Summary of This Chapter
Exercises
Chapter 3 Basis of Accounting and Credit Transactions
3£®1 Credit Transactions--Double Entry
3£®2 Quick Summary of This Chapter
Exercises
Chapter 4 Basis of Ledger Account
4£®1 What are Ledger Accounts?
4£®2 Ledger Accounts for Cash Transactions
4£®3 Ledger Accounts for Credit Transactions
4£®4 Balancing a Ledger Account
4£®5 Quick Summary of This Chapter
Exercises
Chapter 5 Introduction of Trial Balance
5£®1 Introduction of Trial Balance
5£®2 Steps in Preparing a Trial Balance
5£®3 Quick Summary of This Chapter
Exercises
Chapter 6 Introduction of Finan Statements
6£®1 Examples of Finan Statements
6£®2 Elements in the Statement of Profit or Loss
6£®3 Elements in the Statement of Finan Position
6£®4 Quick Summary of This Chapter
Exercises
Chapter 7 Source or Business Documents
7£®1 Steps for Finan Statements Preparation
7£®2 Source Documents
7£®3 Quick Summary of This Chapter
Exercises
Chapter 8 Books of Prime Entry
8£®1 Introduction to Books of Prime Entry
8£®2 Two Types of Books of Prime Entry
8£®3 Sales Day Book
8£®4 Sales Returns Day Book/Return Inwards
8£®5 Purchases Day Book
8£®6 Purchases Returns Day Book/Return Outwards
8£®7 Cash Book
8£®8 Petty Cash Book
8£®9 Quick Summary of This Chapter
Exercises
Chapter 9 Correcting Accounting Errors
9£®1 Accounting Errors
9£®2 Trial Balance Balances
9£®3 Trial Balance Does Not Balance
9£®4 Steps to Correct Accounting Errors
9£®5 Suspense Account
9£®6 Quick Summary of This Chapter
Exercises
Chapter 10 Controlling the Bookkeeping System
10£®1 Reasons to Control the Bookkeeping System
10£®2 Receivables Reconciliation
10£®3 Payables Reconciliation
10£®4 Bank Reconciliation
10£®5 Quick Summary of This Chapter
Exercises
Chapter 11 Introduction of Single Company Accounts
11£®1 Differences between Single Company Accounts and Sole Trader Accounts
11£®2 Format of Statement of Profit or Loss
11£®3 Format of Statement of Finan Position
11£®4 Format of Statement of Changes in Equity
11£®5 Quick Summary of This Chapter
Exercises
Chapter 12 Capital Structure
12£®1 Equity Finance
12£®2 Ordinary Shares
12£®3 Preference Shares
12£®4 Other Types of Shares
12£®5 Accounting for Shares
12£®6 Initial Coin Offering (ICO)
12£®7 Rights Issue of Shares
12£®8 Bonus Issue of Shares
12£®9 Debt Finance
12£®10 Quick Summary of This Chapter
Exercises
Chapter 13 Accruals and Prepayments
13£®1 Accruals Concept
13£®2 Accrued Expense vs£® Accrued Income
13£®3 Accrued Expense Accounting Treatment
13£®4 What Might Go Wrong Regarding the Accrued Expense?
13£®5 Accrued Income Accounting Treatment
13£®6 Prepaid Expense Accounting Treatment
13£®7 Prepaid Income Accounting Treatment
13£®8 Other Examples of Prepaid Expense or Prepaid Income
13£®9 Quick Summary of This Chapter
Exercises
Chapter 14 Taxation
14£®1 Names for Tax Authorities in Different Countries/Areas
14£®2 Tax Law
14£®3 Corporation Tax Calculation
14£®4 Tax Return
14£®5 Deadline and Penalty for Late Payment
14£®6 Taxable Profits Calculation
14£®7 Reconciliation of Accounting and Taxable Profits
14£®8 Accounting Treatment for Corporation Tax
14£®9 Income Tax for Employees
14£®10 Sales Tax
14£®11 Quick Summary of This