Wendy Pabst Primary Author Brian Perrin Primary Author mixed material bibliography Australia Wiley 2013 en English

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107 hlm;21 x 30 cm Sunrise Pharmaceuticals’ is a combined manual and computerised practice set for a wholesale complany that buys from major pharmaceutical enterprises and sells mainly to chemists. Although it involves a private company and the application of international accoutning standards, there are not complicated corporate type transactions included within. Part A of this practice set provides experience in manually recording and posting a variety of business transactions from information provided in source documents. This will assit students in gaining an understanding of the flow of data in an accounting system, as many of these processes are out of sight in a computerised accounting system. Completion of the practice set for a one-month period should ensure a greater appreciation of: The steps in the accounting cycle for a business The use of special journals for processing data more efficiently The use of subsidiary ledgers to remove detail from the general ledger The perpetual inventory system The bank account reconciliation Balance-day adjustments and the general ledger closing process How the accounting cycle culminates in the preparation of financial statements How the goods and services tax (GST) impacts on accounting The variety of source documents, and How to extract information from source documents to record transactions Penulis, Wendy Pabst,Brian Perrin Farmasi 9781118510872 UNRIYO LIBRARY PERPUSTAKAAN UNIVERSITAS RESPATI YOGYAKARTA (UNRIYO) 615.1 Pab s C-1 11685-1 Perpustakaan Kampus 1 - Jln. Laksda Adi Sucipto Km 6,3 Depok, Sleman, Yogyakarta. 615.1 Pab s C-1 4294 2015-08-06 11:40:20 2015-08-06 11:47:01 machine generated