Peter Marshall Bsc (Econ) BA MBIM is a Fellow of the Society of Business Teachers, and an experienced educator in business subjects. He is also a prolific author and his books have been translated and sold worldwide. He lives in London, UK.
This book was inspired as much by educational science as by book-keeping. Having had a dual role of business studies writer and educational researcher I have been particularly interested in the way educational science can be applied to this subject, which has, hitherto, been largely missed by the research community.
Other books teach book-keeping in a spatial way assuming that if students understand the page layouts they will naturally understand how to enter them. That is so for people with relatively spatial learning styles, such as accountants tend to have, but it is not the case for those with a more sequential learning style, such as book-keepers so often tend to have. This is a cause of much communication difficulty in classrooms. This book tackles this problem head-on by teaching in a sequential—‘set of rules’—manner.
Although this book aims to teach readers the principles of double entry accounting, it must be acknowledged that there are many small businesses (corner shops, cafes, hairdressers, etc) which do not use this. This edition includes a short section on the kinds of deviations from conventional accounting which a reader may encounter.
This book has been planned to cover the requirements of all the principal book-keeping courses, including GCSE, A and A/S levels, AQA, OCR, Edexcel, International Association of Bookkeepers, Association of Accounting Technicians, Pitman, LCCI and all the various Open College syllabuses in the subject.
Moreover, this edition contains a wealth of exam questions from AQA, OCR and AAT. In this enhanced and fully updated edition, it will provide students with all they need to achieve success in their courses.
AQA examinations questions are reproduced by permission of The Assessment and Qualifications Alliance. OCR questions are reproduced by permission of Oxford, Cambridge and RSA Examinations. AAT questions are reproduced by permission of The Association of Accounting Technicians.