Accounting and Bookkeeping: Principles and Practice is print only. Accounting and Bookkeeping Principles and Practice is written for students of Certificate IV Financial Services (Bookkeeping) in the FNS10 Financial Services Training Package. This text is also a useful resource for students of a wide range of introductory accounting courses. Featuring a student-friendly writing style and a wealth of exercises, this is the perfect text for VET-level bookkeeping students.
This text is mapped to competencies in the FNS10 Financial Services Training Package and covers core units for Certificate IV Financial Services (Bookkeeping), as well as the elective units FNSACC302A Administer Subsidiary Accounts and Ledgers, and FNSACC404A Maintain Inventory Records.
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- Ch. 1: Introduction
- Ch. 2: Source documents and the goods and services tax (GST)
- Ch. 3: Cash and credit journals
- Ch. 4: General journal entries
- Ch. 5: Postings to ledger accounts and the trial balance
- Ch. 6: Debtors, creditors and subsidiary ledgers
- Ch. 7: Trial tests 1 and 2
- Ch. 8: Prepare business activity statements and instalment activity statements
- Ch. 9: Controls over cash and petty cash payments
- Ch. 10: Bank reconciliations
- Ch. 11: Manual payroll system
- Ch. 12: Maintain inventory records
- Ch. 13: Depreciation, disposal of assets and asset registers
- Ch. 14: Accrual accounting and balance day adjustments
- Ch. 15: Profit accounts, worksheets and financial statements
- Ch. 16: Trial tests 3 to 9
|Product Type||Student Books,|
|Author(s)||AAT Association of Accounting Technicians & David Willis|
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