By Trevor Gambling
A One-Year Accounting path, half I makes a speciality of the rules, methodologies, and methods considering the research of accounting.
The e-book first takes a glance on the rules of double-entry book-keeping and components of mechanized accounting. Discussions specialise in punched-card accounting installations, equipment of evidence, keyboard accounting laptop, twin element of all buying and selling transactions, money transactions, nominal ledge, and private ledger debts. The textual content then explores capital and profit, ultimate bills, and interpretation of debts. themes contain balance-sheet ratios, capital place, resources and liabilities, mounted and present resources, valuation of resources, depreciation of fastened resources, inventories of fabrics, and accruals and prepayments.
The ebook ponders on historic costing files and costing options, together with basic approach costing, direct or marginal costing, inventory keep watch over, shops accounting, and minimal shop degrees.
The manuscript is a accountable reference for accountants and researchers attracted to accounting.
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Extra info for A One-Year Accounting Course
ENDED . . 19— £ £ £ SALES Less: Raw materials purchased Carriage inwards Opening stock of raw materials Less: Closing stock of raw material RAW MATERIALS CONSUMED Productive Wages PRIME COST Factory Overheads: (0 (ii) (iii) Depreciation of plant and machinery TOTAL COST OF PRODUCTION Add: Opening work in progress Less: Closing work in progress FACTORY COST OF FINISHED GOODS PRODUCED Ready-finished goods purchased (enter 'purchases' here, for a non-manufacturing company) Opening stock offinishedgoods Less: Closing stock offinishedgoods COST OF GOODS SOLD GROSS PROFIT FOR .
Iv) Automatic control. e. e. print the result without clearing). It will be seen that a simple 'job' on a typical accounting machine would require a different 'control' key of this sort to be used at each operation, thus both slowing-up the work and making error highly likely. For this reason the more elaborate machines have a 'programme', 30 A ONE-YEAR ACCOUNTING COURSE PART I or 'control panel' which automatically selects the right movement at each step in the operation; all the operator has to do is to insert the forms and depress the appropriate number-keys to record the actual data being handled.
Separate accounts are kept in the nominal ledger for (1) the assets at cost, (2) provision for depreciation, and (3) vehicles sold. The balance sheet as on 30 June 1964, showed: £ 21,360 13,860 Motor-vehicles at cost Less depreciation £7,500 During the year to 30 June, 1965 vehicles costing £4,120 were purchased and two vehicles were sold, of which the particulars are: Registration number BZB 264 MZT 921 Date of purchase 31 Aug. 1959 15 Mar. 1962 Cost £ 910 2,460 Proceeds of sale £ 165 1,120 The expenditure on the fleet existing on 30 June, 1964, had been incurred as follows: On or before During year ended During year ended During year ended During year ended 30 June, 30 June, 30 June, 30 June, 30 June, 1960 1961 1962 1963 1964 £ 7,760 1,920 3,040 5,060 3,580 You are required: (a) to write up the Ledger accounts for the year ended 30 June, 1965, showing the charge for depreciation and the profit or loss on vehicles sold; and (b) to prepare a schedule showing the computation of the depreciation charge.