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999			_c3066 _d3066
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003			ZET-ke
005			20190815134018.0
008			110601s2010 mnua 001 0 eng d
010			_a 2011411184
020			_a0582688248
040			_aKHN _cKHN _dZET-Ke _beng
050	1	0	_aHF5635 _b.D8 1981
100	1		_aDuffy, Leo.
245	1	0	_aIntroductory accounting : _bprinciples and practice / _cLeo Duffy and Ian Monro.
250			_a2nd ed.
260			_aSydney : _bPearson Education Australia Ltd, _cc1981.
300			_axi, 538 p. : _bill. ; _c26 cm. + annotated teacher's edition.
500			_aIncludes index.
505			_aIntroduction -- 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.
650		0	_aAccounting _xStudy and teaching (Secondary)
700	1		_aMonro, Ian.
942			_2lcc _cBK _kHF5635 _m .D8 1981