Accounting To Trial Balance (6e)

In the sixth edition of this popular book procedures relating to the New Tax System introduced on 1 July 2000 are fully explained. Units 11 and 12 on payroll have been heavily revised, and the book has been enhanced by the addition of solutions to all the activities as well as a stationery section.

Teachers and students will welcome the inclusion of a glossary of accounting terms as well as a comprehensive index.

In undertaking this revision, the publishers have taken the opportunity to make numerous other refinements to the text in an effort to improve readability and make explanations of accounting procedures more readily understood.

• The basis of accounting
• Business documents and petty cash
• The accounting equation
• Transaction analysis and the general ledger
• Special journals
• Posting journals
• Subsidiary ledgers
• Cash control and bank reconciliation
• General journal
• Maintaining financial records for reporting purposes
• Payroll – collection of data
• Payroll – payment and accounting cycle

Includes coverage of FNS10 Financial Services Training Package competency unit:

FNSACC301A Process financial transactions and extract interim reports

Includes coverage of FNS04 Financial Services Training Package competency units:

FNSICACC304B Prepare and bank receipts
FNSICACC306B Process journal entries
FNSICGEN305B Maintain daily financial/business records