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About Lecture 1
This document provides an overview of basic bookkeeping principles and the books of accounts used in double-entry bookkeeping. It discusses that every transaction has two aspects - the receipt or payment of cash, and the corresponding receipt or delivery of goods/services. This forms the basis of double-entry bookkeeping where both aspects are recorded through debits and credits. It then describes the main books of accounts used - cash book, purchase/sales day books, purchase/sales ledgers, nominal ledger and journal. It provides examples of recording transactions in the cash book and an overview of the purpose and functions of each book of accounts.
Detailed Information
| Author: | ['Sino'] |
|---|---|
| Publication Year: | 2019 |
| Pages: | 17 |
| Language: | English |
| Format: | |
| Price: | FREE |
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