ISBN: 9781877371783 Publication Date: October, 2007 Author(s): Ruth McIntosh, Open Polytechnic of New Zealand Edition: 2nd Number of Pages: 384 Binding Type: Book With CD  Inspection Copy

The practical nature of Accounting Practices – The New Zealand Context makes this book suited to anyone wanting to increase their knowledge of accounting practices, or to fill gaps in their bookkeeping knowledge. The text has been written specifically for students taking the New Zealand Diploma of Business paper, Accounting Practices 501 (to be introduced in 2008).

The author’s clear, straightforward writing style and her thorough understanding of the learning process, make this book a key resource for all accounting students.

• This second edition has been updated to suit the requirements of the new prescription for NZDB 501 and therefore includes a new chapter on cash budgets.
• The text includes many fully worked, comprehensive examples which clearly illustrate the concepts covered.
• Each chapter includes detailed activities for students to work through and the answers to these activities are provided on a CD inside the back cover.
• GST is introduced very early, in Chapter 2, and is integrated into all subsequent chapters.
• Three detailed activities using MYOB and QuickBooks are included in the text.
  

1. The general journal
2. Goods and services tax
3. The general ledger
4. Specialised journals
5. Subsidiary ledgers
6. Inventory methods
7. Petty cash and bank reconciliations
8. Balance-day adjustments
9. Non-current assets and depreciation
10. Financial statements
11. Computerised accounting packages
12. An introduction to other entities
13. Partnerships
14. Cash budgets
    Glossary
    Index
    

Ruth McIntosh is a lecturer at The Open Polytechnic of New Zealand, and is currently the course lecturer for 101 Accounting Practices. She has taught accounting and taxation papers at The Open Polytechnic of New Zealand since 1990. Ruth is a chartered accountant (CA) and has a Master of Business Studies (MBS) (Accounting) from Massey University. Ruth has worked as a professional and business services consultant in Vanuatu, and in chartered accountancy firms in New Zealand. She also has recent experience as a facilitator and marker for Advance Business Education Limited and still manages to fit in some accounting compliance work.