by Larry M. Walther, Christopher J. Skousen
Publisher: BookBoon 2009
Number of pages: 60
This book focuses on investments intended to be held for greater than one year. It introduces accounting for investments (available for sale, trading, and held to maturity), as well as, special accounting for certain long-term investments. Readers will learn the accounting for property, plant, and equipment, and depreciation methodology and terminology. Accounting for the disposal of property, plant, and equipment, asset exchanges, impairments, natural resource accounting and depletion concepts are also presented in this book.
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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).
by Peter Marshall - How to Books
This popular book has helped thousands of people to learn book-keeping. It explains the principles of book-keeping, the bank reconciliation, extracting a trial balance, accruals and prepayments, accounting for VAT, setting up a Limited Company, etc.
by James Don Edwards, Roger H. Hermanson - Global Text Project
This book teaches you the 'language of business' so you understand terms and concepts. If you understand how accounting information is prepared, you will be in a strong position when faced with a management decision based on accounting information.
by Larry M. Walther, Christopher J. Skousen - BookBoon
This book introduces accounting for current liabilities, such as, notes payable, contingent liabilities, and employer responsibilities related to payroll. Long-term obligations are introduced relating to long-term notes, annuities, and bonds.