Contents

Accounting basics
Books of original entry
Cash book and discounts
Bank reconciliation statements
Irrecoverable debts provision for doubtful debts
Accounting for non current assets
Trial balance
Income statement of sole traders
Sole Traders statements of financial position
Adjustments in financial statements
Accounting concepts
Capital and revenue
Errors not affecting agreement of trial balance
Errors effecting agreement of trial balance
Control accounts
Accounts from incomplete records
Accounts of non-profit organisation
Manufacturing accounts
Partnership accounts
Company accounts
Ratio Analysis