Sole Trader and Partnership Accounts Tutorial - Table of Contents
Section 1
- The accounting system
- Double-entry book-keeping
- Balancing accounts and the trial balance
- Final accounts - the extended trial balance
- Accruals and prepayments
- Depreciation of non-current assets
- Irrecoverable debts and allowances for doubtful debts
- The 'rules' of accounting
- Accounting for capital transactions
- Control accounts
- The journal and correction of errors
Section 2
- Sole trader final accounts
- Adjustments to sole trader final accounts
- Incomplete records
- Partnership final accounts
- Changes in partnerships