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Financial Accounting, Basic, Fundamental accounting process and study notes. Best resource for learning Financial Accounting. You will learn:
Capital, Profit & Loss.
Drawings Debtors Creditors Owned/Loaned Capital.
Income, Expenditure, Receipts, Payments.
The Need for Accounting.
Money Measurement Concept.
Basic Purpose of Accounting.
Objective of Accounting, Elements/Aspects in Accounting, Separate Entity Concept.
Basic Accounting Equation :: Capital + Liabilities = Assets.
Effect of Transactions on the Accounting Equation.
Dual Entity Concept.
Account Types or Kinds of Accounts - Personal, Real, Nominal.
Kinds of Accounts Illustration.
Rules of Debit and Credit - Accounting.
Rules of Debit and Credit Illustration.
Journal - Book of Prime Entry, Journalising.
Recording a Transaction in the Journal.
Preparing the Ledger : Posting.
Ledger Account Balancing.
Trial Balance Preparation and Purpose.
Organisational Accounting System Design.
Simple Compound/Combined Journal Entry.
Complex Compound/Combined Journal Entry.
