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Practical Bookkeeping and Accounts is an exposition of the methods and principles on which accounts are based. The book is not restricted to the requirements of any particular examining body. It covers the requirements at Ordinary Level of the various Boards for the General Certificate of Education, and of the elementary and intermediate examinations of the Royal Society of Arts and the London Chamber of Commerce.
In the present Sixth Edition the chapters on records relating to sales and purchases have been revised. The chapter on Control Accounts has been revised and brought forward into Part I of the book. A chapter on Mechanised Accounts has been introduced and for the material in this chapter the help and assistance of British Olivetti Ltd is freely acknowledged. The charts in the insert at the end of the book are reproduced by kind permission of that firm. The chapters on Company Accounts have been amended to comply with the chief requirements of the Companies Act 1967. These requirements are covered in a form suitable to students who are likely to use the book.
Decimal currency has been set out in accordance with the recommendations of the Decimal Currency Board. Examples have been given of the use of the new halfpenny, although it seems likely that this may disappear in the not too distant future. In some specimen examination papers and questions amounts have been converted from £s d to decimals of a pound with the consent of the examining bodies concerned. This has necessitated the use of a third decimal place.
It is desired to thank the following examining bodies for per- mission to use past examination papers and questions: The University of Cambridge Local Examinations Syndicate, the University of London School Examinations Council, the Universities of Manchester, Liverpool, Leeds, Sheffield, and Birmingham Joint Matriculation Board, the Oxford Delegacy of Local Examinations, the Associated Examining Board, the College of Preceptors, the London Chamber of Commerce, the National Union of Teachers, the Northern Counties Technical Examinations Council, the Royal Society of Arts, the Union of Educational Institutions, and the Union of Lancashire and Cheshire Institutes.
In the present Sixth Edition the chapters on records relating to sales and purchases have been revised. The chapter on Control Accounts has been revised and brought forward into Part I of the book. A chapter on Mechanised Accounts has been introduced and for the material in this chapter the help and assistance of British Olivetti Ltd is freely acknowledged. The charts in the insert at the end of the book are reproduced by kind permission of that firm. The chapters on Company Accounts have been amended to comply with the chief requirements of the Companies Act 1967. These requirements are covered in a form suitable to students who are likely to use the book.
Decimal currency has been set out in accordance with the recommendations of the Decimal Currency Board. Examples have been given of the use of the new halfpenny, although it seems likely that this may disappear in the not too distant future. In some specimen examination papers and questions amounts have been converted from £s d to decimals of a pound with the consent of the examining bodies concerned. This has necessitated the use of a third decimal place.
It is desired to thank the following examining bodies for per- mission to use past examination papers and questions: The University of Cambridge Local Examinations Syndicate, the University of London School Examinations Council, the Universities of Manchester, Liverpool, Leeds, Sheffield, and Birmingham Joint Matriculation Board, the Oxford Delegacy of Local Examinations, the Associated Examining Board, the College of Preceptors, the London Chamber of Commerce, the National Union of Teachers, the Northern Counties Technical Examinations Council, the Royal Society of Arts, the Union of Educational Institutions, and the Union of Lancashire and Cheshire Institutes.