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POA @ Hillgrove
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Accounting Theories
Financial Statements
Chapter 2 Accounting Information System
Source documents
Chapter 3 The Accounting Equation
Chapter 4 Double-entry Recording
JEs: exclude trade disc & cash disc)
JEs: include trade disc & cash disc
Cash at bank account
TP/ TR account
Chapter 7 Cost of Sales and Other Expenses
Chapter 8 Cash
Bank Reconciliation
Chapter 9 Inventories (FIFO)
Chapter 10 Trade Receivables
Chapter 11 Non-Current Assets
Calculate depreciation
JEs: Buy NCA & depreciation
NCA ledger account
Sale of NCA
Chapter 13 Long-term Borrowings
Chapter 14 Equities
Sole proprietorship
Private limited company
Chapter 15 Correction of Errors
Correction Journal Entries
Statement of Adjusted Profits
Adjusted Statement of Financial Position
POA @ Hillgrove
POA @ Hillgrove
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