Financial Accounting
Topics for this course
9 Lessons1h 34m 42s
Double Entry Principle
Understanding Debit and Credit Entry Principles9:53
Cash Book Accounting
The cash book is a subsidiary book of first entry for all cash transactions. It is also a ledger book because it has a balance at the end of the period like all other ledger accounts.
There are 3 types of cash book;
1. The Single column cash book
2. The double or two columns Cashbook
3. The Three columns Cashbook.
Analytical Petty Cash Book
In this lesson, we'll look into the following;
1. Petty Cash Book Operation
2. Imprest System and the Petty Cash Book
3. Recording into Analysis Petty Cash Book.
Bank Reconciliation Statement (BRS)
A bank reconciliation statement is a statement drawn up to verify the cash book balance of an organization with the bank statement sent by its bank.
Ledger Account & Trial Balance
You are going to learn the definition of the term “Trial Balance”, the rules for identification of balances, characteristics of items that can be combined, how to balance off the ledger account and the extraction of a trial balance.
Joint Venture Accounting
Trading Profit and Loss Account Format
About the instructors
Charles Izuoba
Lead Tutor
Charles Izuoba is an Entrepreneur and a graduate in Business Administration and Management. He is the Founder of HS Tutorial, A Digital Marketer and Content Creator. Click here to connect with Charles via Instagram.
2 Courses
173 students
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