Oleh: erikt
May 19, 2011
Published by How to Books, the 9th edition of Dr Peter Mashall?s Mastering Book-Keeping: A Complete Guide to the Principles and Practice of Business Accounting, now a rather special standard work, is a practical accounting guide accredited by The Institute of Certified Bookkeepers. Appealing to both accountants and book-keepers alike, Dr Peter Marshall?s purpose in writing this book is to ?teach book-keeping in a spatial way assuming that if students understand the page layouts they will naturally understand how to enter them.this is a cause of much communication difficulty in classrooms.? Employing a series of diagrams, illustrations, and sets of sample books and accounts, Dr. Marshall provides an in-depth analysis and much-needed clarity on major principles such as double-entry accounting.
In order to keep the guide structured with easily accessible information, Dr. Marshall divides the book by the following essential principles: daybooks, ledger accounts, end of year accounting strategies, sole proprietorship, limited companies, not for profit accounts, the role of computers in accounting, and the implementation of public policy such as the Data Protection Act of 1998.
While there are countless business accounting guides on the market, few make the process as simplified, concrete, and easy to understand as Mastering Book-Keeping. Dr. Marshall not only refrains from generalizing, but he defines his terms in the most succinct way possible, reaffirms audience understanding by providing constant summaries and utilizes a step-by-step process that leaves little room for ambiguity.
Section 45, ?Accounting for bad and doubtful debts? of Mastering Book-Keeping effectively illustrates Dr Marshall?s presentation and delivery of information. First, Dr. Marshall explains the nature of bad debts by stating that, ?Not every credit customer will pay what he/she owes.? In accounting terms, bad debts are like depreciation, or the ?erosion of value.? Upon explaining the vital terminology in layman language, he includes a worked out example of bad debt accounting using the journal, nominal ledger, and sales ledger. Unlike most dense textbooks students normally contend with, Dr. Marshall takes you directly and undeterred from point A to point B, making Master Book-Keeping a book that should be resourceful for all learning levels.
Additionally, Mastering Book-Keeping prepares the individual for major business accounting examinations by providing sample exams equipped with answer sheets. From the ICB Level I question paper to the IAB Level 4 question paper and model answers, Dr. Peter Marshall covers just about every exam pertaining to book-keeping.
Ultimately, Dr. Marshall?s Mastering Book-Keeping feels less like a written guide and more like visualization, as though the audience is sitting in a large classroom and watching Dr. Marshall explain his charts and visuals on the whiteboard. In other words, there is a very real element to the book that connects Dr. Marshall with his readers and can usually only be retrieved from a classroom setting. For those serious about business accounting and mastering the intricacies of cash books, balance sheets, etc., your search ends now with this must-have Mastering Book-Keeping.
Mastering Book-Keeping
ISBN 9781845284466
How To Books ? distributed in the US and Canada by Parkwest Publications
Paperback
541 Pages
6 X 9.25
$34
Find out more about Parkwest Publications by visiting www.parkwestpubs.com.
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