Principles of Accounts

Principles of Accounts

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Introduction
How to do well for Principles of Accounts (POA)?
Role of Accounting, Accounting Concepts and Principles
The Accounting Equation
The Double Entry System
Source Documents, Books of Prime Entry, General Journal and Ledgers
Cash Book and Petty Cash Book
Bank Reconciliation Statement
The Trial Balance
Trading, Profit and Loss and Balance Sheet
Capital and Revenue Expenditure
Depreciation and Provision for Depreciation
Accruals and Prepayments
Bad Debts and Provision for Doubtful Debts
Correction of Errors
Control Accounts
Partnership
Amalgamation of Businesses
Incomplete Records
Analysis and Interpretation of Final Accounts

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