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Basics of Accounting
Friends, Let me update the "Basics of Accounting" in simple, understandable language. Click on the topic to go through the particular one. The topics planned to be covered are as below : Introduction to Accounting Definition of Accounting Need and Importance Objectives and Scope of Accounting Accounting Process Accounting and Book-keeping Branches of accounting Basic accounting terms Basic accounting terms - Cont'd Basic accounting terms - Cont'd Basic assumptions Accounting Concepts Accounting Conventions Classification of Accounts Accounting Standards Double Entry System Golden rules of accounting Accounting Cycle Journal Source Documents Steps in Journalising Accounting equation Ledger Ledger Format Posting in a Ledger Balancing an account Distinction between journal and ledger Subsidiary Books Subsidiary Books Advantages of maintaining Subsidiary Books Cash Book - Features & Kinds of cash books Petty Cash Book Purchases Book Sales Book Returns Book Purchases Return Book Sales Return Book Bill of exchange Bills Books Bank Reconciliation Statements Bank Reconciliation Statements Causes of disagreement between balance shown by cash book and the balance shown by pass book Preparation of Reconciliation Statement Trial Balance Trial Balance Feature’s of a Trial Balance Preparation of Trial Balance Advantages of Trial Balance Purpose of a Trial Balance Forms of a Trial Balance Trial Balance - Methods Errors in Accounting Clerical Errors Type of error and whether it will affect trial balance Steps to Locate the Errors Suspense Account Rectification of errors Rectification of errors – Examples Capital and Revenue Transactions Capital and Revenue Transactions Capital Transactions Revenue Transactions Deferred revenue transactions Capital, Revenue and Deferred revenue transactions - Distinction Capital and revenue profit & Capital and revenue loss Final Accounts Final Accounts Trading account Profit and loss account Balance sheet-Assets-Liabilities-Stockholders' Equity Classification of Assets and Liabilities - Assets Classification of Assets and Liabilities - Liabilities Marshalling of Assets and Liabilities Balance Sheet Equation Balance Sheet - Illustration Difference between Trial Balance and Balance Sheet
Friends, Let me update the "Basics of Accounting" in simple, understandable language. Click on the topic to go through the particular one. The topics planned to be covered are as below :
Introduction to Accounting
Definition of Accounting Need and Importance Objectives and Scope of Accounting Accounting Process Accounting and Book-keeping Branches of accounting Basic accounting terms Basic accounting terms - Cont'd Basic accounting terms - Cont'd Basic assumptions Accounting Concepts Accounting Conventions Classification of Accounts Accounting Standards Double Entry System Golden rules of accounting Accounting Cycle
Journal
Source Documents Steps in Journalising Accounting equation
Ledger
Ledger Format Posting in a Ledger Balancing an account Distinction between journal and ledger
Subsidiary Books
Subsidiary Books Advantages of maintaining Subsidiary Books Cash Book - Features & Kinds of cash books Petty Cash Book Purchases Book Sales Book Returns Book Purchases Return Book Sales Return Book Bill of exchange Bills Books
Bank Reconciliation Statements
Bank Reconciliation Statements Causes of disagreement between balance shown by cash book and the balance shown by pass book Preparation of Reconciliation Statement
Trial Balance
Trial Balance Feature’s of a Trial Balance Preparation of Trial Balance Advantages of Trial Balance Purpose of a Trial Balance Forms of a Trial Balance Trial Balance - Methods Errors in Accounting Clerical Errors Type of error and whether it will affect trial balance Steps to Locate the Errors Suspense Account Rectification of errors Rectification of errors – Examples
Capital and Revenue Transactions
Capital and Revenue Transactions Capital Transactions Revenue Transactions Deferred revenue transactions Capital, Revenue and Deferred revenue transactions - Distinction Capital and revenue profit & Capital and revenue loss
Final Accounts
Final Accounts Trading account Profit and loss account Balance sheet-Assets-Liabilities-Stockholders' Equity Classification of Assets and Liabilities - Assets Classification of Assets and Liabilities - Liabilities Marshalling of Assets and Liabilities Balance Sheet Equation Balance Sheet - Illustration Difference between Trial Balance and Balance Sheet
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