Introductory Accounting Tutorial - Table of Contents
Process sales and receipts (Element 30.1)
- Introduction to accounting
- Documents for goods and services supplied
- Accounting for credit sales and sales returns
- Balancing accounts and control account for sales
- Receiving and recording payments
- Paying into the bank
- Cash book - recording receipts
- Customer communications and legal issues
Process purchases and payments (Element 30.2)
- Documents for goods and services received
- Accounting for credit purchases and purchases returns
- Balancing accounts and control account for purchases
- Making payments
- Payroll payments
- Cash book - recording payments
- Communicating with suppliers
Process petty cash, reconcile accounts and prepare an initial trial balance (Element 30.3)
- Petty cash book
- Further aspects of double-entry accounts
- Balancing the cash book and bank reconciliation
- Using the journal and reconciling control accounts
- Initial trial balance and correction of errors
- Using the trial balance
