Page 342 - Accountancy_F5

Cum div 317 282, 288, 289, 291, 292, 301, 317, 318,
319, 320, 321, 322
D
F

Debentures 317
FOR ONLINE READING ONLY
Financial statements xii, 18, 19, 310,
Depletion 318 312, 319

depreciation 152, 197, 198, 200, 201, Folio number 319
LANGUAGE EDITING
202, 203, 204, 205, 206, 207, 208, 209,
LANGUAGE EDITING
210, 211, 212, 213, 215, 217, 218, 219, Full disclosure 17
220, 221, 222, 223, 224, 225, 226, 227,
228, 229, 230, 246, 247, 248, 255, 258, Fundamental principles of accounting
260, 261, 262, 263, 264, 271, 272, 290, 15, 16
293, 296, 302, 316, 318
G
dividend 17, 104, 109, 110, 116, 122,
124, 265, 317, 319
general journal 278, 280, 283, 291, 292,
Double-entry bookkeeping 318 297

Doubtful debt 318 General ledger 319

Dual aspect of accounting 19 Going concern 18

Goodwill 319
E
Gross pay 79, 80, 83, 89, 90
equity 7, 19, 198, 199, 264, 290, 302,
318, 319, 322 H

Equity 266, 293, 302, 318
Hire purchase 231, 232, 235, 236, 237,
expenses 7, 17, 18, 74, 91, 92, 104, 129, 240, 241, 244, 246, 247, 248, 249, 250,
130, 134, 135, 137, 138, 139, 140, 150, 251, 252, 253, 254, 259, 260, 262, 263,
152, 156, 158, 165, 195, 196, 205, 213, 265, 267, 268
221, 226, 257, 264, 265, 270, 277, 278,

Student’s Book Form Five
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