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Financial Recording and Preparation: NVQ Level 3 [Paperback]

Sheila Robinson , Frank Wood

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Table of Contents

Preface
Acknowledgments
1 Financial management of a business
2 The accounting cycle
3 The trial balance
4 Trading and profit and loss accounts: an introduction
5 Balance Sheets 6 Trading and profit and loss accounts and balance sheets: further considerations 7 Accounting concepts and the regulatory framework of accounting
8 Capital and revenue expenditure
9 Methods of depreciation and the acquisition of fixed assets
10 Double entry records for depreciation and the disposal of assets
11 Bad debts and provisions for bad debts
12 Other adjustments for final accounts
13 Stock valuation
14 The journal
15 Control accounts and reconciliation of ledger accounts
16 The extended trial balance
17 Bank reconciliation statements
18 Single entry and incomplete records
19 Club and society accounts
20 Partnerships
21 Manufacturing accounts
Appendix 1 Practice assessments
Appendix 2: Useful name and addresses
Answers
Index

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