Sole Trader and Partnership Accounts Tutorial
ISBN: 978 1905777 297
Author(s): David Cox
416 pages
This text for the AAT Level 3 Diploma in Accounting fully covers the requirements of the following Learning Areas:
- Accounts Preparation I
- Accounts Preparation II
This easy-to-read text contains:
- clear explanatory chapters
- activities with answers
- Case Studies
- practical examples
- key terms and chapter summaries
Activities are provided at the end of each chapter. A large number of the questions are in the style of the computer based examination, enabling students to consolidate learning and prepare for the assessment. Answers are provided at the back of the book.
The following documents are available to download below:
1. Details of minor updates made to the summer 2011 reprint
2. Corrections of errors in the textbook
Additional topics for assessment for Accounts Preparation I (November 2011):
Please click here for details.
Revise this topic online with our free e-learning tests for Accounts Preparation 1 and Accounts Preparation 2
Table of Contents:
Section 1
1. The accounting system
2. Double-entry book-keeping
3. Balancing accounts and the trial balance
4. Final accounts - the extended trial balance
5. Accruals and prepayments
6. Depreciation of non-current assets
7. Irrecoverable debts and allowances for doubtful debts
8. The 'rules' of accounting
9. Accounting for capital transactions
10. Control accounts
11. The journal and correction of errors
Section 2
12. Sole trader final accounts
13. Adjustments to sole trader final accounts
14. Incomplete records
15. Partnership final accounts
16. Changes in partnerships
