Accountancy Help: Introduction to Double-Entry Book-Keeping
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About this ebook
I was recently approached by one of my grandsons who asked me what I knew about double-entry book-keeping. He was doing a management course at work, and as part of that course he had to understand the double-entry book-keeping system used by the company he was working for. Most companies these days use software to do their accounts, but sometimes these make the principles behind the software hard to grasp.
I make no claim to be a professional book-keeper or accountant, but at various times in my life I have been called upon to maintain the books for various charities and companies. In my earlier life these were mainly paper based accounts, but in later years they were software based. I gave my grandson the benefit of my experience, and to help him digest what I had told him I wrote it all down for him. This brief book is the result, published in the hope it may help others in similar positions that are completely new to basic accounting and book-keeping.
Using a simple set of sample figures the book explains two different methods of single-entry book-keeping and looks at the limitations of those methods. It then goes on to use the same figures to produce double-entry accounts and looks at the advantages. The learning process is reinforced by a couple of exercises that help you to learn double-entry book-keeping concepts, and concludes with information on how students can take matters further.
Richard Underwood
Richard Underwood’s wide range of publications is a reflection of his wide range of experience and interests.He joined the medical branch of the Royal Air Force straight from school and served in hospital and medical centres at home and abroad. After leaving the air force he became a student mental health nurse before becoming a police officer in Greater Manchester.He later became a minister of religion for twenty-years, being ordained and commissioned as a Salvation Army Officer and later becoming an Industrial Chaplain to the Fishing Industry as a Superintendent with the Royal National Mission to Deep Sea Fishermen. Throughout this period, he was also undertaking ongoing training as a counsellor.On leaving the ministry he became a civil servant at a Government Office in Leeds where he specialised in Technology and Innovation, and became the Company Secretary of a Regional Technology Network before becoming a staff counsellor for the West Yorkshire Ambulance Service, and Chief Executive of a national counselling charity.He spent two periods as a welfare rights officer, one with Bolton Social Services and one with Salford Social Services, both in Greater Manchester, providing training and advice, and representing clients at Social Security appeal tribunals.In his late fifties he moved to Suffolk where he became a sheltered housing manager until his retirement. After retirement he returned to nursing, working on acute mental health wards at Ipswich hospital for several years until his seventieth birthday when he moved back to Droylsden, Manchester where he lives with his wife and from where he is engaged in writing and research.In his seventies he has been writing his Ann Perkins Detective Agency series of novels and conducting the research necessary for his series of popular science books.He can be contacted via his website at https://richard-underwood.com
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