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Accounting

5个单元

The accounting environment

Types of business organisation
Accounting concepts
Use of technology in accounting
Professional ethics

Introduction to bookkeeping

Business documentation
Books of original entry
Ledger accounting
Capital expenditure and revenue expenditure
Depreciation
Irrecoverable debts
Other receivables and payables

Introduction to control processes

Trial balance
Control accounts
Correction of errors
Bank reconciliation statements

The preparation of financial statements

Financial statements of a sole trader
Financial statements of a partnership
Incomplete records
The calculation and interpretation of accounting ratios
Financial statements of a manufacturer

Accounting for end of period adjustments

Application of accounting concepts
Depreciation
Irrecoverable debts
Other receivables and payables

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