A comprehensive and consistent course in financial accounting. Preface, The Nature and Functions of Financial Accounting, The Accounting Equation and Its Components, Basic Documentation and Books of Account, The General Ledger, The Balancing of Accounts and the Trial Balance, Day Books and the Journal, The Cash Book, The Petty Cash Book, The Final Accounts of Sole Traders, Accounting Concepts and Principles and Conventions, Depreciation and Fixed Assets, Bad Debts and Provisions for Bad Depths, The Preparation of Final Accounts from the Trial Balance, Manufacturing Accounts and the Valuation of Stocks, The Bank Reconciliation Statement, Control Accounts, Errors and Suspense Accounts, Single Entry and Incomplete Records, The Final Accounts of Clubs, Accounting for Hire Purchase Transactions, Investment Accounts, Departmental and Branch Accounts, The Final Accounts of Parthnerships, Changes in Share Capital, Cash and Funds Flow Statements, The Use of Computers in Accounting, Index.