Accounting for Non Accounting Students
inggLecturer’s Guide
Accounting for Non-accounting Students
Sixth edition
J R Dyson
ISBN 0 273 68301 2
© Pearson Education Limited 2004
Lecturers adopting the main text are permitted to download the manual as required.
Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies around the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published in Great Britain under the Pitman Publishing imprint in 1997 Second edition published in 2001 Third edition published 2004 © Pearson Professional Limited 1997 © Pearson Education Limited 2001, 2004 The right of John R Dyson and John Wyett to be identified as authors of this Work has been asserted by them in accordance with the Copyright, Designs and Patents Act 1988. ISBN 0 273 68301 2 All rights reserved. Permission is hereby given for the material in this publication to be reproduced for OHP transparencies and student handouts, without express permission of the Publishers, for educational purposes only. In all other cases, no part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without either the prior written permission of the Publishers or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, 90 Tottenham Court Road, London W1T 4LP. This book may not be lent, resold, hired out or otherwise disposed of by way of trade in any form of binding or cover other than that in which it is published, without the prior consent of the publishers.
© Pearson Education Limited 2004
Dyson: Accounting for Non-accounting Students, Lecturer’s Guide, 6th edition
Contents
Preface Notes for lecturers iv v
PART 1 ANSWERS TO QUESTIONS 1 The accounting world 2 Accounting rules 3 Recording data 4 Sole trader accounts 5 Last minute adjustments 6 Company accounts 7 Other entity accounts
Accounting for Non-accounting Students
Sixth edition
J R Dyson
ISBN 0 273 68301 2
© Pearson Education Limited 2004
Lecturers adopting the main text are permitted to download the manual as required.
Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies around the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published in Great Britain under the Pitman Publishing imprint in 1997 Second edition published in 2001 Third edition published 2004 © Pearson Professional Limited 1997 © Pearson Education Limited 2001, 2004 The right of John R Dyson and John Wyett to be identified as authors of this Work has been asserted by them in accordance with the Copyright, Designs and Patents Act 1988. ISBN 0 273 68301 2 All rights reserved. Permission is hereby given for the material in this publication to be reproduced for OHP transparencies and student handouts, without express permission of the Publishers, for educational purposes only. In all other cases, no part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without either the prior written permission of the Publishers or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, 90 Tottenham Court Road, London W1T 4LP. This book may not be lent, resold, hired out or otherwise disposed of by way of trade in any form of binding or cover other than that in which it is published, without the prior consent of the publishers.
© Pearson Education Limited 2004
Dyson: Accounting for Non-accounting Students, Lecturer’s Guide, 6th edition
Contents
Preface Notes for lecturers iv v
PART 1 ANSWERS TO QUESTIONS 1 The accounting world 2 Accounting rules 3 Recording data 4 Sole trader accounts 5 Last minute adjustments 6 Company accounts 7 Other entity accounts