Basic Accountancy

Livro Mão de Contabilidade Básica

Notes On :

Accounts and Accountancy

Important Accounting Terms

Debt and Credit

Transaction

Classification of Accounts

Assets Liability Income Expenses

Golden rule of Accounts

Journal

Some Example of Journal

Ledger

Posting in Ledger

Ledger Balancing

Cash Book

Types of Cash Book

Single Column Cash Book

Double Column Cash Book

Triple Column Cash Book

Inventory

First In First Out(FIFO) Method

Last In First Out(LIFO) Method

Weighted Method

Specific Method

Bank Reconciliation Statement(BRS)

Example of BRS

Bill of Exchange

Journal Entries for Bill

Some More Examples

Trial_Balance

Preparation of Trial Balance

Some More Examples

Depreciation

Method of Depreciation

Straight Line Depreciation

Written Down Value Depreciation

Provision for Depreciation

Amortization

Bad Debt

Journal Entry for Bad Debt

Provision for Bad Debt

Final Accounts

Journal Entry for Final Accounts

Final Accounts for Trader

Final Accounts Preparation for Trader

Manufacturing Accounts

Final Accounts for Manufacturer

Treatment of Abnormal Loss

Outstanding Prepaid