Australian practical accounting guide 1st Edition by Stephen Marsden ISBN 9781925554533 1925554538

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Product details:

ISBN 10: 1925554538
ISBN 13: 9781925554533
Author: Stephen Marsden

Australian practical accounting guide 1st Edition Table of contents:

1 INTRODUCTION TO BOOKKEEPING
Users of Accounting Information
Types of Business Entities
Accounting Assumptions
Content of External Financial Statements
2 RECORDING TRANSACTIONS
The Accounting Equation Revisited
Accounts
3 ADJUSTING ENTRIES AND PREPARATION OF THE FINANCIAL STATEMENTS
Measurement of Profit
Preparing Adjusting Entries
The Adjusted Trial Balance
Closing Entries
4 ACCOUNTING FOR GST
Tax Periods
Completing the Business Activity Statement
5 ACCOUNTING FOR CASH, DEBTORS AND CREDITORS
Controls Over Cash
Petty Cash
Bank Reconciliations
Accounts Receivable
Accounts Payable
6 ACCOUNTING FOR INVENTORY
Valuation of Inventory
7 ACCOUNTING FOR NON-CURRENT ASSETS
Depreciation of Property, Plant and Equipment
The choice of depreciation method
Sale of Depreciable Assets
Financing Options
Leases
Hire Purchase
Chattel mortgage
Intangible Assets
8 FINANCIAL STATEMENT ANALYSIS
Horizontal Analysis
Vertical Analysis
Ratio Analysis
Profitability ratios
Liquidity ratios
Financial stability ratios
GLOSSARY OF TERMS
INDEX

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