ledger entry journal entry ledger posting cash book sales book subsidiary book bills payable book bills receivable book double column cash book gaap petty cash book single cash book triple column cash book purchase book purchase return book sales return book bank reconciliation statement need format of bank reconciliation statement reasons for differences rectification of errors introduction to accounting meaning of accounting book keeping accounts accounting financial accounting objectives of accouting users of accounting science or art double entry accounting concepts accounting conventions accounting cycle importance of ledger format ledger examples accounting equation accounting standards trial balance valuation of shares nature of shares factors affecting shares need for valuation of shares method of valuation of shares net asset based method yield based method fair value method hire purchase system lease difference between hire purchase and installment p difference between sales and hire purchase computerised accounting royalty shares loan notes amalgamation reconstruction absorption balance sheet final accounts depreciation meaning of depreciation written down method diminishing return method original cost method provision reserves methods of depreciation factors affecting depreciation need of depreciation bills of exchange consignment drawer drawee valuation of goodwill types of goodwill factors affecting goodwill features of goodwill methods of calculating goodwill
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