| Financial Records
& Accounts Tutorial
| 1 |
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The accounting system |
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| 2 |
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Double-entry book-keeping |
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| 3 |
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Balancing accounts and the trial balance |
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| 4 |
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Final accounts - the extended trial balance |
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| 5 |
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Sole trader final accounts |
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| 6 |
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Accruals and prepayments |
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| 7 |
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Depreciation of fixed assets |
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| 8 |
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Bad debts and provision for doubtful debts |
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| 9 |
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The regulatory framework of accounting |
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| 10 |
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Accounting for capital transactions |
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| 11 |
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Control accounts |
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| 12 |
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The journal and correction of errors |
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| 13 |
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Incomplete records |
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| 14 |
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Partnership final accounts |
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| 15 |
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Changes in partnerships |
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Answers to student activities |
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Appendix: photocopiable resources |
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Index |
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Back
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