Carter's Advanced Accounts A Manual of Book-Keeping and Accountancy For Students Fourth EditionPDF|Epub|txt|kindle电子书版本网盘下载

Carter's Advanced Accounts A Manual of Book-Keeping and Accountancy For Students Fourth EditionPDF格式电子书版下载

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

CHAPTER Ⅰ BOOK-KEEPING UP TO THE TRIAL BALANCE1

Capital1

Assets：Accounts2

systems of Accounting：Theory of Double Entry3

Nature of Ledger Balances4

Books used in Book-keeping5

Journal6

Purchases Book7

Sales Book8

Purchases Returns Book9

Sales Returns Book10

Cash Book11

Petty Cash Book15

Bill Books：Ledger16

Loose-leaf and Card Ledgers18

Slip System of Book-keeping20

Trial Balance22

CHAPTER Ⅱ TRADING AND PROFIT AND LOSS ACCOUNT AND BALANCE SHEET30

Trading Account30

Profit and Loss Account37

Adjustments at Balancing Time42

Provisions for Bad Debts48

Provisions for Discount57

Closing Entries64

Balance Sheet65

Special Points to Watch in Exercises80

Adjustments and the Balance Sheet83

CHAPTER Ⅲ THE CORRECTION OF ERRORS96

One-sided errors96

Errors Revealed During the Course of the Year97

Errors Revealed in a Subsequent Trading Period98

CHAPTER Ⅳ SINGLE ENTRY AND CONVERSION TO DOUBLE ENTRY112

Single Entry112

Conversion to Double Entry116

CHAPTER Ⅴ DEPRECIATION，SINKING FUNDS，ETC．124

Depreciation124

Sinking Funds145

Reserves and Provisions149

Provision and Reserve Funds：Marine Insurance Fund152

Secret Reserves153

CHAPTER Ⅵ BILLS OF EXCHANGE，PROMISSORY NOTES，CHEQUES159

Bills of Exchange159

Accommodation Bills and Bills of Exchange Transactions174

Foreign Bills180

Documentary Bills186

Promissory Notes190

Bank Notes192

Bank Drafts：IOU193

Cheques194

CHAPTER Ⅶ CONSIGNMENTS，JOINT VENTURES，VOYAGE ACCOUNTS216

Consignments Outwards216

Consignments Inwards223

Joint Ventures228

Voyage Accounts236

CHAPTER Ⅷ ACCOUNTS CURRENT，AVERAGE DUE DATE249

Accounts Current249

Interest Calculations251

Interest Tables253

Average Due Date262

CHAPTER Ⅸ SELF-BALANCING LEDGERS274

Adjustment Accounts274

Control Accounts280

Sectional Balancing305

Private Ledger312

CHAPTER Ⅹ CAPITAL AND REVENUE，REVENUE ACCOUNT．RECEIPTS AND PAYMENTS ACCOUNT，INCOME AND EXPENDITURE ACCOUNT325

Distinction Between Capital and Revenue325

Apportionments326

Revenue Account：Receipts and Paymens Account：Income and Expenditure Account328

CHAPTER Ⅺ DEPARTMENTAL ACCOUNTS346

Analytical Books346

Inter-departmental Transactions347

Allocation of Expenses348

Decimalization of Money and Calculations354

CHAPTER Ⅻ PARTNERSHIP ACCOUNTS377

Law of Partnership377

The Accounts382

Limited Partnerships397

CHAPTER ⅩⅢ DISSOLUTION OF PARTNERSHIP408

Legal Principles408

Profit on REalization412

Loss on Realization413

CHAPTER ⅩⅣ BRANCH ACCOUNTS435

Introduction435

Retail Branches438

Wholesale Branches448

Books Kept by the Branches451

Foreign Exchange468

Conversion from and into Sterling470

Forms of Foreign Remittances：Transactions in Currency473

Foreign Branches475

Fluctuating Paper Currency478

CHAPTER ⅩⅤ COMPANIES495

SECTION (A)495

Introduction495

Formation of Company499

Capital513

Shares514

Satutory and Statistical Books515

SECTION (B)567

Issue of Shares and Debentures567

Shares Over-subscribed578

Calls in Advance and in Arrear580

Forfeiture of Shares581

Reissue of Forfeited Shares584

Interest on Calls585

Debenture Interest587

Premiums on Debentures589

Premium on Shares and Discount on Debentures590

Preliminary Expenses592

Costs of Issuing Shares and Debentures：Debentures as Collateral Security for Loan593

SECTION (C)604

Appropriation Account604

Dividends608

Arrears of Dividend on Cumulative Preference Shares：Profits prior to Incorporation614

Loss prior to Incorporation616

Interest on Capital paid out of Capital617

SECTION (D)629

Requirements of the Companies Act，1948，as to Contents of the Accounts629

Balance Sheet630

Profit and Loss Account632

Directors＇ Emoluments633

Loans to Officers634

SECTION (E)650

Types of Debenture650

Redemption of Debentures652

Conversion into New Debentures：Conversion of Debentures into Shares659

Debentures Issued to a Bank660

SECTION (F)667

Issue and Redemption of Redeemable Preference Shares667

SECTION (G)680

Bonus Shares680

Purchase of a Business684

Reduction of Capital692

Amalgamation of Limited Companies697

Amalgamation by Formation of a New Company the Old Companies being Wound up698

Amalgamation by Formation of a＂Holding Company＂706

Amalgamation by the Acquirement of a Controlling Interest：Reconstruction710

Reorganization711

Holding Companies714

CHAPTER ⅩⅥ MANUFACTURING AND WORKING ACCOUNT：STOCK CONTROL743

Manufacturing Accounts743

Working Accounts753

Stock Control757

CHAPTER ⅩⅦ COST ACCOUNTS775

Classes of Cost Accounts775

Objects of Cost Accounts776

Labour in a Costing System778

Methods of Payment of Wages780

Paying Wages782

Material in a Costing System783

Overhead or Oncost791

Specimen Cost Sheets and Examples795

Other Costing Terms805

Reconciliation with Financial Accounts806

CHAPTER ⅩⅧ HIRE-PURCHASE ACCOUNTS，INSTALMENT-PAYMENT PURCHASES814

Hire-purchase Accounts814

Instalment-payment Purchases824

CHAPTER ⅩⅨ INSURANCE AND ASSURANCE ACCOUNTS，ACCOUNTS OF BUILDING SOCIETIES838

Insurance Accounts838

Forms of Insurance Accounts and Balance Sheet841

Actuarial Report：Winding up of Assurance Company848

Assignment of a Life Policy in Satisfaction of a Debt849

Accounts of Building Societies851

CHAPTER ⅩⅩ BANKRUPTCY，STATEMENT OF AFFAIRS，DEFICIENCY ACCOUNTS863

Bankruptcy863

Statement of Affairs867

Deficiency Account883

Trustee＇s Accounts888

CHAPTER ⅩⅪ LIQUIDATION911

Introduction911

The Preparation of a Statement of Affairs in Compulsory Liquidation912

Settling the List of Contributories915

Liquidator＇s Cash Account916

Statement of Affairs and Deficiency Accont917

CHAPTER ⅩⅫ STOCK EXCHANGE TRANSACTION，INVESTMENT ACCOUNTS，TABULAR BOOK-KEEPING925

Stock Exchange Transactions925

Investment Accounts925

Tabular Systems of Book-keeping940

CHAPTER ⅩⅩⅢ BANK BOOK-KEEPING AND ACCOUNTS852

Services of the Modern Banking System952

Notes on the Books953

Current Accounts957

Bank Pass Book：Deposit Accounts958

Bankers＇ Clearing House960

Slip System of Ledger Posting：General Cash Book and Ledger961

Profit and Loss Account and Balance Sheet970

Statutory Statement971

CHAPTER ⅩⅩⅣ EXECUTORSHIP ACCOUNTS976

Executorship Accounts976

Apportionment983

Arrears of Cumulative Preference Dividends984

Equitable Apportionments986

Legacies991

Intestacies993

The Executor＇s Accounts997

CHAPTER ⅩⅩⅤ INCOME TAX AND SUR-TAX1024

Income Tax1024

Schedule B：Schedule E1209

Schedule D1030

Allowances1033

Income of Married Women1040

Depreciation and Wear and Tear Allowance1043

Non-residents1047

Expenses and Deductions Allowed－Schedule E：Residence1048

Dominion Income Tax Relief1049

Exemption1050

Sur-tax1050

Adjustment of Account for Assessment1052

Partnerships1057

Special Claims and Allowances1061

Repayment1065

SPECIMEN EXAMINATION PARERS1077

ANSWERS1085

INDEX1097