Aat Study Text: Preliminary Certificate 1/A - Basic Accounting (7/90)

Aat Study Text: Preliminary Certificate 1/A - Basic Accounting (7/90)

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One of a series of regularly updated Study Texts providing coverage of the examinations of the Association of Accounting Technicians (AAT), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions and no previous knowledge of accounting is assumed. The text has been divided into key sections which aim to cover all the topics which a student needs to know. A final section contains the AAT pilot papers for both the Preliminary and Certificate examinations, with full suggested solutions. This edition has been revised to meet the requirements of the 1989 syllabus.
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Product details

  • Paperback | 348 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • Revised
  • Revised edition
  • 0862773415
  • 9780862773410

Table of contents

Part 1 Introduction to accounting: the role of accounting; more about the accounting equation; an introduction to the balance sheet; an introduction to the trading, profit and loss accounts; the distinction between capital and revenue. Part 2 Turning business activity into accounting records: original documents; books of prime entry; ledger accounting and double entry; from trial balance to financial statements; accounting flowcharts - computerized accounting. Part 3 More about ledger accounting: the cost of goods sold - accruals and prepayments; discounts, bad debts and provisions; stocks; fixed assets - depreciation, revaluation and disposal; accounting for wages and salaries; bank reconciliations; accounting for value added tax; concepts and conventions in accounting. Part 4 Internal control: control accounts; types of error, journal entries and suspense accounts; internal checks; extended trial balance. Part 5 Other types of accounts: income and expenditure accounts; partnership accounts. Part 6 Pilot papers.
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