TY - BOOK AU - AU - AU - TI - Introductory accounting: principles, practice and exercises SN - 0582805899 AV - HF5635 .D8 1995 PY - 1995/// CY - Sydney PB - Pearson Education Limited KW - Accounting N1 - The functions of accounting -- Accounting and the balance sheet -- Transaction and the balance sheet -- The ledger -- Revenue and expenses -- Classification of revenue and expenses -- Accounting for inventory -- Cash versus accrual accounting and realisation of revenue problems -- Special journals -- The general journal -- Depreciation -- Closing the ledger -- Balance-day adjustments -- Preparation of final reports -- Computerised accounting -- Farm accounting -- Incomplete records -- Costing for small business -- Subsidiary ledgers ER -