Chapter 1 Introduction�� Businesses and Types of Accounting
1��1 What is Accounting��
1��2 Different Types of Businesses
1��3 Different Types of Accounts
1��4 Quick Summary of This Chapter
Exercises
Chapter 2 Basis of Accounting and Cash Transactions
2��1 History of Accounting
2��2 How Does the Double Entry Bookkeeping System Work?
2��3 Dual Effects
2��4 Double Entry Bookkeeping System
2��5 The Accounting Equation
2��6 Focus of This Book
2��7 Cash Transactions Double Entry
2��8 Quick Summary of This Chapter
Exercises
Chapter 3 Basis of Accounting and Credit Transactions
3��1 Credit Transactions--Double Entry
3��2 Quick Summary of This Chapter
Exercises
Chapter 4 Basis of Ledger Account
4��1 What are Ledger Accounts?
4��2 Ledger Accounts for Cash Transactions
4��3 Ledger Accounts for Credit Transactions
4��4 Balancing a Ledger Account
4��5 Quick Summary of This Chapter
Exercises
Chapter 5 Introduction of Trial Balance
5��1 Introduction of Trial Balance
5��2 Steps in Preparing a Trial Balance
5��3 Quick Summary of This Chapter
Exercises
Chapter 6 Introduction of Finan Statements
6��1 Examples of Finan Statements
6��2 Elements in the Statement of Profit or Loss
6��3 Elements in the Statement of Finan Position
6��4 Quick Summary of This Chapter
Exercises
Chapter 7 Source or Business Documents
7��1 Steps for Finan Statements Preparation
7��2 Source Documents
7��3 Quick Summary of This Chapter
Exercises
Chapter 8 Books of Prime Entry
8��1 Introduction to Books of Prime Entry
8��2 Two Types of Books of Prime Entry
8��3 Sales Day Book
8��4 Sales Returns Day Book/Return Inwards
8��5 Purchases Day Book
8��6 Purchases Returns Day Book/Return Outwards
8��7 Cash Book
8��8 Petty Cash Book
8��9 Quick Summary of This Chapter
Exercises
Chapter 9 Correcting Accounting Errors
9��1 Accounting Errors
9��2 Trial Balance Balances
9��3 Trial Balance Does Not Balance
9��4 Steps to Correct Accounting Errors
9��5 Suspense Account
9��6 Quick Summary of This Chapter
Exercises
Chapter 10 Controlling the Bookkeeping System
10��1 Reasons to Control the Bookkeeping System
10��2 Receivables Reconciliation
10��3 Payables Reconciliation
10��4 Bank Reconciliation
10��5 Quick Summary of This Chapter
Exercises
Chapter 11 Introduction of Single Company Accounts
11��1 Differences between Single Company Accounts and Sole Trader Accounts
11��2 Format of Statement of Profit or Loss
11��3 Format of Statement of Finan Position
11��4 Format of Statement of Changes in Equity
11��5 Quick Summary of This Chapter
Exercises
Chapter 12 Capital Structure
12��1 Equity Finance
12��2 Ordinary Shares
12��3 Preference Shares
12��4 Other Types of Shares
12��5 Accounting for Shares
12��6 Initial Coin Offering (ICO)
12��7 Rights Issue of Shares
12��8 Bonus Issue of Shares
12��9 Debt Finance
12��10 Quick Summary of This Chapter
Exercises
Chapter 13 Accruals and Prepayments
13��1 Accruals Concept
13��2 Accrued Expense vs�� Accrued Income
13��3 Accrued Expense Accounting Treatment
13��4 What Might Go Wrong Regarding the Accrued Expense?
13��5 Accrued Income Accounting Treatment
13��6 Prepaid Expense Accounting Treatment
13��7 Prepaid Income Accounting Treatment
13��8 Other Examples of Prepaid Expense or Prepaid Income
13��9 Quick Summary of This Chapter
Exercises
Chapter 14 Taxation
14��1 Names for Tax Authorities in Different Countries/Areas
14��2 Tax Law
14��3 Corporation Tax Calculation
14��4 Tax Return
14��5 Deadline and Penalty for Late Payment
14��6 Taxable Profits Calculation
14��7 Reconciliation of Accounting and Taxable Profits
14��8 Accounting Treatment for Corporation Tax
14��9 Income Tax for Employees
14��10 Sales Tax
14��11 Quick Summary of This