Accountancy

From Wikibooks, the open-content textbooks collection

Accounting is the process by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Accounting is the language of business.

[edit] Contents

1. Principles of accounting
2. Introduction to accountancy
3. Double entry
4. Debtors
5. Creditors
6. Prepayments
7. Accruals
8. Depreciation

[edit] Proposed additional sections

• Accounting standards
• Assets
• Liabilities
• Books of prime entry
• Year end adjustments
• The trial balance
• Journals
• Provisions
• Capital and reserves
• Disclosures
• Balance sheet
• Income statement
• Cash flow statement
• Accounting policies
• GAAP
• Income and Expenditure Recognition
• Cost Flow Assumptions
• Single Entry System
• Basic Bookkeeping - a quickstart guide for small non-profit community organizations
• Financial ratios

[edit] Glossary and Appendices

• Glossary
• Professional bodies
• Notes to authors
• Templates
• Quick reference

[edit] Other pages

• Amortization
• Cost accounting
• Managerial accounting

[edit] Resources

Wikipedia has more about this subject: Bookkeeping

Wikisource has original text related to: "Bookkeeping" by International Library of Technology, 1905

MIT Sloan School of management Open courseware

• Accounting notes, courses and presentations
• So You Want to be a Bookkeeper Free Tutorials
• Financial Accounting is a programmed textbook from the Quick Notes Learning System
• Accounting Internet Library has material for students, teachers,and professionals.
• Free Business Textbooks Internet Library
• Free Business Software Internet Library