TY - BOOK AU - Barker, Brooke C. W. TI - Basic bookkeeping : : an office simulation SN - 9780176721220 (pbk) U1 - 657.2 B24 2019 23 PY - 2019/// CY - Toronto, Ontario, Canada : PB - Nelson Education Limited, KW - Bookkeeping -- Textbooks. KW - Bookkeeping -- Problems, exercises, etc N1 - Includes index; An introduction to bookkeeping -- Recording the transaction -- The ledger -- Correcting entries and sales taxes in Canada -- Freight in, delivery expense, and duty and brokerage -- Using special journals -- Credit notes, refunds, and discounts -- Remitting GST and HST -- Accounting for cash -- Payroll -- Partnerships and corporations -- Accounts receivable and bad debts -- Interim profit or loss -- At year-end : preparing to close the books -- At year-end : closing the books; CBA; Bachelor of Science in Accountancy ER -