Bookkeeping and Double Entry

इसमें आम तौर पर क्या शामिल है

1. 1

   Getting Started in Bookkeeping

   • What Bookkeeping Is and Who Relies on It
   • The Basic Accounting Concepts
   • Source Documents and the Flow of Records
   • Keeping Records Safe: Controls, Software and Ethics
2. 2

   The Accounting Equation and Double Entry

   • The Accounting Equation
   • The Chart of Accounts and the Ledgers
   • T-Accounts and Balancing an Account
   • Recording a Month of Transactions
   • Capital and Revenue Expenditure
3. 3

   Daily Processing and Reconciliation

   • Sales, Purchases and Cash
   • Bank Reconciliation and Control Accounts
   • Writing Up and Posting the Day Books
   • Recording Payroll
   • A Bank Reconciliation Worked Through
4. 4

   Adjustments and the Trial Balance

   • Accruals, Prepayments and Adjustments
   • The Trial Balance and Finding Errors
   • Depreciation and Disposals Worked Through
   • Clearing a Suspense Account with Correcting Journals
5. 5

   From Trial Balance to Financial Statements

   • Preparing the Income Statement
   • Preparing the Statement of Financial Position
   • Closing the Year: Closing Entries and Retained Earnings
   • Sense-Checking the Statements
6. 6

   Putting It All Together

   • Case Study: Recording a Month at Yusuf Hardware
   • Case Study: Reconciling, Adjusting and Closing the Month
   • Common Bookkeeping Mistakes and How to Prevent Them
   • Your Monthly Routine and Next Steps