Understanding Accounting Principles
by Paul Newton
Publisher: Bookboon 2014
Number of pages: 35
This free e-book explains all of the basic accounting concepts and terminology you will need to understand the three primary financial statements that appear in every organization's annual report and most internal monthly reports. It describes the differences between cash based and accrual based accounting.
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From the table of contents: Principles of accounting; Introduction to accountancy; The Accounting Equation; Double entry; Debtors (an asset); Creditors (a liability); Prepayments (an asset); Accruals (debt or credit); Depreciation (an expense).
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