Introduction
  • Introduction
Section 2 : A Brief Outline
  • A Brief Outline
The Concept of Double Entry
  • The Concept of Double Entry - Debit and Credit
Accounts
  • Accounts
The Recording of Transactions
  • The Recording of Transactions
Examples of T Account Transactions
  • Examples of T Account Debit and Credit Transactions
Recording Conventions and the Trial Balance
  • Recording Conventions and the Trial Balance
Account Groupings
  • Account Groupings
Accounting Statements
  • Accounting Statements
Financial Statements
  • Financial Statements
Example of a Trading Account
  • Example of a Trading Account
Stock
  • Stock
Administering Stock
  • Administering Stock
Control of Stock
  • Control of Stock
Accounting Entries for Closing Stock
  • Accounting Entries for Closing Stock
What is a Profit and Loss Account?
  • What is a Profit and Loss Account?
What is a Balance Sheet?
  • What is a Balance Sheet?
The Structure of a Bookkeeping System
  • The Structure of a Bookkeeping System
Primary Books of Account
  • Primary Books of Account
The Petty Cash Book
  • The Petty Cash Book
Journals
  • Journals
Value Added Tax
  • Value Added Tax
The Auto Balance ‘One-book’ Accounting System (ABACUS)
  • The Auto Balance ‘One-book’ Accounting System (ABACUS)
Now... for the real test - A working example
  • Now... for the real test - A working example
Answers
  • Answers
Congratulations!!
  • Congratulations!!