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.
One Column Cash Book10:11
Two Columns Cash Book12:37
Three Columns Cash Book9:35
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.
Practical Question on Petty Cash Book18:43
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.
Updated Cash Book (BRS)15:38
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.
How to Extract a Trial Balance from a Ledger Account15:42
Joint Venture Accounting
Joint Venture and Memorandum Accounts13:36
Trading Profit and Loss Account Format
Income Statement guide and principles17:01