TY  - BOOK
AU  - Duffy,Leo
AU  - Monro,Ian
TI  - Introductory accounting: principles and practice 
SN  - 0582688248
AV  - HF5635 .D8 1981
PY  - 1981///
CY  - Sydney
PB  - Pearson Education Australia Ltd
KW  - Accounting
KW  - Study and teaching (Secondary)
N1  - Includes index; Introduction -- Accounting and the balance sheet -- Transactions and the balance sheet -- The ledger -- Revenue and expenses -- Classification of revenue and expenses -- Merchandising firms using the perpetual inventory system -- Merchandising firms using the physical inventory system -- Cash versus accrual accounting and realisation of revenue problems -- The general journal -- Closing the ledger -- Balance-day adjustments -- Summary problem -- Worksheets -- Departmental classification -- Single entry accounting -- Cash control I: cash receipts and cash payments journals -- Credit control -- Control accounts -- Cash control II: bank reconciliation -- Cash control III: petty cash -- Budgeting -- Depreciation -- Incomplete records -- Accounting for clubs and associations -- Funds statements for sole proprietors -- Shock valuation -- Partnerships: formulation and operating systems -- Partnerships: funds statements -- Companies: formation -- Companies: profit calculation and distribution -- Companies: funds statements
ER  -