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• Cover
• Introduction
• About This Book
• Foolish Assumptions
• Icons Used in This Book
• Beyond the Book
• Where to Go from Here
• Book I: Basic Bookkeeping
• Chapter 1: So You Want to Do the Books
• Delving into Bookkeeping Basics
• Defining and Maintaining a Ledger
• Using Bookkeeping Tools to Manage Daily Finances
• Running Tests for Accuracy
• Chapter 2: Getting Down to Bookkeeping Basics
• Bookkeeping: The Record-Keeping of the Business World
• Wading through Basic Bookkeeping Lingo
• Pedalling through the Accounting Cycle
• Understanding Accounting Methods
• Seeing Double with Double-Entry Bookkeeping
• Have a Go
• Answering the Have a Go Questions
• Chapter 3: Outlining Your Financial Roadmap with a Chart of Accounts
• Getting to Know the Chart of Accounts
• Starting with the Balance Sheet Accounts
• Keeping an Eye on the Profit and Loss Statement Accounts
• Setting Up Your Chart of Accounts
• Have a Go
• Answering the Have a Go Questions
• Chapter 4: Looking at Ledgers
• Developing Entries for the Ledger
• Posting Sales Invoices
• Posting Purchase Invoices
• Entering Items into the Nominal Ledger
• Cashbook Transactions
• Introducing Control Accounts
• Understanding How the Ledgers Impact the Accounts
• Adjusting for Nominal Ledger Errors
• Have a Go
• Answering the Have a Go Questions
• Book II: Bookkeeping Day to Day
• Chapter 1: Planning and Controlling Your Workload
• Introducing Checklists
• Sorting Out Your Sales Invoices
• Entering Your Purchases Invoices
• Checking Cash Payments and Receipts
• Reconciling Your Bank Account
• Entering Your Journals
• Controlling Your Books, Records and Money
• Have a Go
• Answering the Have a Go Questions
• Chapter 2: Counting Your Sales
• Collecting on Cash Sales
• Selling on Credit
• Cashing Up the Cash Register
• Monitoring Sales Discounts
• Recording Sales Returns and Allowances
• Monitoring Trade Debtors
• Accepting Your Losses
• Have a Go
• Answering the Have a Go Questions
• Chapter 3: Buying and Tracking Your Purchases
• Keeping Track of Stock
• Buying and Monitoring Supplies
• Staying on Top of Your Bills
• Have a Go
• Answering the Have a Go Questions
• Chapter 4: Doing Your Banking
• Making Sure that the Closing Cash Is Right
• Reconciling Bank Accounts
• Have a Go
• Answering the Have a Go Questions
• Book III: Undertaking Monthly and Quarterly Tasks
• Chapter 1: Adding the Cost of Value-Added Tax (VAT)
• Looking into VAT
• Registering for VAT
• Paying in and Reclaiming VAT
• Completing Your VAT Return
• Pursuing Payments and Repayments
• Chapter 2: Employee Payroll and Benefits
• Staffing Your Business
• Using the Real-Time Information System
• Collecting Employee Taxes
• Determining Net Pay
• Taxing Benefits
• Preparing and Posting Payroll
• Settling Up with HM Revenue & Customs
• Handling Payroll Year-End
• Have a Go
• Answering the Have a Go Questions
• Chapter 3: Adjusting Your Books
• Adjusting All the Right Areas
• Checking Your Trial Balance
• Changing Your Chart of Accounts
• Have a Go
• Answering the Have a Go Questions
• Book IV: Working to Prepare Financial Statements
• Chapter 1: Producing a Profit and Loss Statement
• Lining Up the Profit and Loss Statement
• Formatting the Profit and Loss Statement
• Preparing the Profit and Loss Statement
• Deciphering Gross Profit
• Monitoring Expenses
• Using the Profit and Loss Statement to Make Business Decisions
• Testing Profits
• Branching Out with Profit and Loss Statement Data
• Have a Go
• Answering the Have a Go Questions
• Chapter 2: Developing a Balance Sheet
• Breaking Down the Balance Sheet
• Gathering Balance Sheet Ingredients
• Pulling Together the Final Balance Sheet
• Putting Your Balance Sheet to Work
• Have a Go
• Answering the Have a Go Questions
• Chapter 3: Cash Flows and the Cash Flow Statement
• The Three Types of Cash Flow
• Setting the Stage: Changes in Balance Sheet Accounts
• Getting at the Cash Increase from Profit
• Presenting the Cash Flow Statement
• Sailing through the Rest of the Cash Flow Statement
• Free Cash Flow: What on Earth Does That Mean?
• Scrutinising the Cash Flow Statement
• Have a Go
• Answering the Have a Go Questions
• Book V: Accountants: Managing the Business
• Chapter 1: Discovering Different Business Types
• Finding the Right Business Type
• Tax Reporting for Sole Traders
• Filing Tax Forms for Partnerships
• Paying Taxes for Limited Companies
• Have a Go
• Answering the Have a Go Questions
• Chapter 2: Choosing Accounting Methods
• Decision‐Making Behind the Scenes in Profit and Loss Statements
• Calculating Cost of Goods Sold and Cost of Stock
• Identifying Stock Losses: Net Realisable Value (NRV)
• Managing Your Stock Position
• Appreciating Depreciation Methods
• Collecting or Writing Off Bad Debts
• Reconciling Corporation Tax
• Dealing with Foreign Exchange
• Two Final Issues to Consider
• Have a Go
• Answering the Have a Go Questions
• Chapter 3: Managing Profit Performance
• Redesigning the External Profit and Loss Statement
• Basic Model for Management Profit and Loss Account
• Travelling Two Trails to Profit
• Doing What-If Analysis
• A Final Word or Two
• Have a Go
• Answering the Have a Go Questions
• Chapter 4: Cost Conundrums
• Previewing What’s Coming Down the Road
• What Makes Cost So Important?
• Sharpening Your Sensitivity to Costs
• Putting Together the Pieces of Product Cost for Manufacturers
• A View from the Top Regarding Costs
• Have a Go
• Answering the Have a Go Questions
• Chapter 5: Business Budgeting
• The Reasons for Budgeting
• Budgeting and Management Accounting
• Budgeting in Action
• Capital Budgeting
• Reporting on Variances
• Staying Flexible with Budgets
• Have a Go
• Answering the Have a Go Questions
• Book VI: Accountants: Working with the Outside World
• Chapter 1: Getting a Financial Report Ready for Prime Time
• Reviewing Vital Connections
• Statement of Changes in Owners’ Equity and Comprehensive Income
• Making Sure that Disclosure Is Adequate
• Keeping It Private versus Going Public
• Nudging the Numbers
• Browsing versus Reading Financial Reports
• Chapter 2: How Investors Read a Financial Report
• Financial Reporting by Private versus Public Businesses
• Analysing Financial Reports with Ratios
• Frolicking through the Footnotes
• Checking for Ominous Skies on the Audit Report
• Finding Financial Facts
• Have a Go
• Answering the Have a Go Questions
• Chapter 3: Professional Auditors and Advisers
• Why Audits?
• Who’s Who in the World of Audits
• What an Auditor Does before Giving an Opinion
• What’s in an Auditor’s Report
• Do Audits Always Catch Fraud?
• Auditors and the Rules
• From Audits to Advising
• About the Authors
• Cheat Sheet
• Advertisement Page
• Connect with Dummies
• End User License Agreement