Financial Accounting Notes

Financial Accounting Notes

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Basic concepts of accounting

Record keeping and some basic concepts

Systems of accounting and some basic terminologies

Single and double entry record keeping

Classification of accounts

Flow of transactions

Basic books of accounts

Introduction to financial statements

The accounting equation

Vouchers and posting to ledgers accounts

Posting to ledgers and recording of stock

Cost of goods sold statement and valuation of stock

Fixed assets & depreciation

Depreciation on purchase and disposal of fixed assets

Revaluation of fixed assets

Bank reconciliation statements

Debtors, creditors, accruals and provision for bad debts

Provision for bad debts and control accounts

Rectification of error

Presentation of financial statements

Type of business entities

Financial statements of sole proprietorship

Financial statements of manufacturing concern

Financial statements of partnership

Mark up on capital and drawings

Introduction to companies

Components of financial statements

Financial statements of limited companies

Cash flow statement

Financial statements of listed/quoted companies

Financial statements of listed companies

Financial statements of listed companies and financial ratios

One comment

  1. notes open ni hora accounting ka

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