Page 341 - Accountancy_F5
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Index
A breakdown 304, 306
FOR ONLINE READING ONLY
business entity 11, 17, 18, 216, 284, 322
Accountancy i, vii, xii, 1, 76, 315, 316,
326 business transaction 19, 278, 284
accountants 4, 6, 16, 23, 212, 303, 305,
306, 316 C
Accounting information system 23 Cash discount 155, 317
accounting period 2, 10, 17, 18, 19, 121, cash flows 198, 319, 323
122, 145, 149, 200, 238, 241, 246, 264,
274, 304, 306, 309, 321 clerical errors 273, 276
accrual basis of accounting 17, 18 company 4, 5, 7, 12, 14, 15, 18, 23, 91,
93, 96, 101, 103, 104, 105, 106, 109, 114,
action plan 306, 307, 308, 309, 311, 312, 115, 121, 122, 124, 125, 128, 129, 131,
313, 314 LANGUAGE EDITING
132, 133, 134, 135, 137, 140, 141, 144,
arithmetical 273, 274, 276 147, 148, 149, 155, 167, 191, 196, 202,
206, 208, 218, 221, 225, 226, 227, 228,
Audit 310, 311, 312 230, 233, 255, 264, 275, 280, 284, 299,
310, 313, 314, 317, 318, 319, 320, 322,
auditor 10, 15, 299 323, 324
Autonomous branches 144, 317 Conservatism 17
B consistency 5, 10, 16, 225, 305, 309
Correction of accounting errors 273
Bad debts 155, 317
cost accounting 3, 321
Basic pay 75, 76, 79, 80, 83, 89, 90
Cost concept 19
books of prime entry 197, 276, 317
cost model 197
branch accounts 126, 129, 133
Student’s Book Form Five
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ACCOUNTANCY_DUMMY_23 JUNE.indd 328 23/06/2024 17:36
