Accountancy and Bookkeeping

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Introduction
2
- 1.1
  Introduction to Bookkeeping
- 1.2
  Introduction Video
Accounting Concepts
Definition of common terms used in accounting
1
- 2.1
  Accounting Terms and Concepts
Accounting Principles
An explanation of all principles applied in the accounting process.
1
- 3.1
  Accounting Principles and Guidelines
Basic Accounting Entries
The double entry principle in recording accounting transactions.
2
- 4.1
  Double Entry Accounting
- 4.2
  Example of Double Entry Question
Chart of Accounts
1
- 5.1
  Chart of Accounts
Books of Original Entry
Key documents that are used as source documents in the accounting process.
1
- 6.1
  Source Documents in Accounting
Recording Transactions
This section looks at how different transactions are recorded in their respective ledgers.
6
Reconciliation
1
- 8.1
  Bank Reconciliation
Balancing of the Accounts
1
- 9.1
  Balancing books of Accounts
Preparation of Financial Statements
4
Illustrative Question
2
- 11.1
  Case Study Question 1
- 11.2
  Question Illustration Video

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Balancing books of Accounts

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