ThiNganHang Sách - Tài liệu thi tuyển
30 câu trắc nghiệm Quản trị nguồn nhân lực (Có Đáp án)
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How to use this Interactive Text v Approach to examining the syllabus vi Analysis of past papers vi The computer based examination vii Tackling multiple choice questions viii
Part A Basic bookkeeping
1 Assets, liabilities and the accounting equation 3 2 Statement of financial position and income statement 23 3 Recording and summarising transactions 41 4 Posting transactions, balancing accounts and the trial balance 61
Part B Advanced accounting procedures
5 Accounting concepts and standards 95 6 Control accounts and the correction of errors 113 7 Accruals and prepayments, receivables and irrecoverable debts 151 8 Cost of goods sold and the treatment of inventories 171 9 Non-current assets and depreciation 193 10 Extended trial balance 223 11 The accounts of sole traders 243
Part C Incomplete records and other accounts
12 Incomplete records 257 13 Partnerships 287
Exam question bank 297
Exam answer bank 309
List of key terms 325
Index 327
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