Introduction to Bookkeeping (ITBK): AAT level 2 Introduction to Bookkeeping Unit - Tapa blanda

Sinopsis

Based upon the successful Youtube accountancy videos this study text provides students with a strong grasp of double entry bookkeeping and exam technique for the Introduction to Bookkeeping AAT unit and creates a foundation for the later Principles of Bookkeeping Controls unit. This book is written by a fellow of the Institute of Chartered Accountants of England and Wales who is a professional accountant of 29 years and current Finance Director. Michael Norton was trained in the manual bookkeeping era and able to bring this practical experience to teaching. The approaches set out in this book are also based upon three years of research with the AAT Students Facebook support group, demystifying typical areas of student difficulty in this unit. In particular this book will explain the relevance of certain concepts that at first appear counter intuitive. If you need to understand the reason for a concept to learn it or are frustrated with your studies this is the book for you.
The book is supported by an extensive library of videos and worked question examples from the author through YouTube, including walkthroughs of the AAT sample assessments. This this is designed to support tutors by providing input for students in a practical manner.
There will be three key approaches used in this book that are different from the other methods you may encounter which are:

1. Double entry bookkeeping will simply be the flow of money into and out of the company. Termed the Plus Money, Minus Money method - which is how it is used in real life through digital accounting systems (known as accounting convention) and leads to greater understanding compared to the DEADCLIC or the balance method of learning double entry bookkeeping;
2. There will be a technique with stages for each action of processing or reconciliation providing a step by step guide to answering each AAT exam question;
3. There are additional worked examples in Youtube, providing a more in-depth question bank and additional understanding.

Combined this is designed to provide the traditional model of delivery provided to students when manual accounts were undertaken on a large scale.
This book is to be read from start to finish with each part mastered before moving to the next and unlike many other texts starts with the concept of double entry bookkeeping. This provides a more cohesive approach leading to greater understanding.
The book is written as a conversation between the experienced professional as teacher and student as the trainee. It will follow the types of conversation that are held in practice between the senior accountants and juniors. You will also be immersed in the different accounting terminology (where multiple terms can be used for the same thing), accounting structures and reasons behind each concept and approach. This is supported with practical examples to allow students to expand their skills to be more relevant to the workplace.
Coupled with the YouTube videos this text will provide a less frustrating experience. Good luck with your studies.

"Sinopsis" puede pertenecer a otra edición de este libro.