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If The Shoe Fits Manual Accounting Practice Set

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If The Shoe Fits Manual Accounting Practice Set

ISBN : 9781442510838
Publisher : Addison Wesley Longman Australia Pty Ltd
Author(s) :
Publication Date :
Edition : 1
Overview
If the Shoe Fits is the registered trading name of a women’s shoe and boot retailer.  Nick Theobald is the proprietor and sole owner. 
 
The student is asked to prepare the financial statements for If the Shoe Fits using seven main journals – Sales, Sales Returns, Purchases, Purchase Returns, Cash Receipts, Cash Payments and General Journal.  The practice set is based on periodic inventory methods however an appendix at the back gives the lecturer the flexibility to also teach the perpetual method if required. 
 
The major advantage of teaching and learning with a manual practice set is that students will gain a genuine understanding of the underlying processes involved in preparing a set of financial statements. In a computerised setting, these processes occur in the background and typically are unseen by the user of the software.

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