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Introduction to accounting

This collection of guides are designed to assist students of accountancy at levels. Concepts are discussed in plain and simple language for easy understand... [Show More]

9 Items

Double Entry Bookkeeping System

Double entry book keeping system lies at the foundation of the accounting. This guide introduces the concept with examples. It also includes fundamental co... [Show More]

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142

Recording Business Transactions

Business transactions are initially recorded in what is referred to as books of prime entry. These include cash books, general journals, sales book, purcha... [Show More]

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135

Posting Transactions in General Ledger and Trial Balance

This guide covers how transactions should be posted in general ledger and how trial balances are produced including what is meant by closing or balancing t... [Show More]

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124

Accrual basis of accounting

Accrual basis of accounting is a key concept. This guide introduces what is meant by this concept and how it is applied in practice with easy to follow lan... [Show More] guage and worked examples. [Show Less]

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119

Accounting for fixed assets and depreciation

This guide covers different methods of calculating depreciation including how it should be recorded in the accounting records and presented in the financia... [Show More] l statements. [Show Less]

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110

Accounting for bad and doubtful debts

This guide addresses how provisions / allowances for bad and doubtful debts (including write-offs) should be calculated and accounted for. The guide includ... [Show More]

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129

Accounting for inventories

This guide addresses the basic concepts used in accounting for inventories including inventory accounting systems (periodic versus perpetual), inventory co... [Show More]

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107

Preparation of financial statements

How to translate trial balance into financial statements - both in practice and during an exam. This guide includes detailed explanation of how financial s... [Show More]

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114

Preparing Bank Reconciliation

This guide explains the concept and use of bank reconciliations. Includes detailed guidance on how to prepare bank reconciliations with examples and how to... [Show More]