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BOOK KEEPING NOTES FORM THREE TOPIC 2: CORRECTION ERRORS.

Errors are made when recording business transaction in the journal. These areas can occur because of the wrong account or name.But how...

BOOK KEEPING NOTES-FORM THREE-TOPIC 3: ADJUSTMENT.

When a transaction is started in one accounting period and finished in a later period, an adjusting journal entry is required to properly account for the...

BOOK KEEPING NOTES-FORM THREE TOPIC 4: CAPITAL EXPENDITURE AND REVENUE EXPENDITURE.

Capital Expenditure and Revenue Expenditure Meaning of Capital Expenditure and Revenue Expenditure Give the meaning of capital expenditure and...

BOOKKEEPING NOTES-FORM THREE TOPIC 5: DEPRECIATION.

Depreciation If an asset id used for more than one year, it should be capitalized. Assets accounts names...

BOOK KEEPING NOTES-FORM THREE TOPIC 6: BAD DEBTS.

Bad Depts Suppose that you are the owner of a business and you owe someone. What will you do...

BOOK KEEPING NOTES-FORM THREE TOPIC 7: FINANCIAL STATEMENT.

The preparation of financial statement is very important to business owners and the government. However these statements needs to be presented in...

BOOK KEEPING NOTES-FORM THREE TOPIC 8: BALANCE SHEET (CLASSIFIED).

Balance Sheet (Classified) Meaning of Each Asset and Liability Classification Appearing on a Balance Sheet

BOOK KEEPING NOTES-FORM THREE TOPIC 9: MANUFACTURING ACCOUNTS.

Manufacturing Account One of the tool to analyse the effects of business transaction is by using the accounting...

BOOK KEEPING NOTES FORM THREE-TOPIC 10: CONTROL ACCOUNT.

Control Account A control account is a summary-level account in the general ledger. This account contains aggregated totals for...

BOOK KEEPING NOTES-FORM TWO TOPIC 1: BOOKS OF PRIME ENTRY

TOPIC 1: BOOKS OF PRIME ENTRY  The Meaning of Books of Original Entry or Subsidiary Books.

BOOK KEEPING NOTES FORM TWO-TOPIC 2: PETTY CASH AND IMPREST SYSTEM (COLUMNAL PETTY CASH BOOK)

TOPIC 2:  PETTY CASH AND IMPREST SYSTEM (COLUMNAL PETTY CASH BOOK) Operation of the Petty Cash Book

BOOK KEEPING NOTES-FORM TWO TOPIC 3: BANK RECONCILIATION STATEMENT.

TOPIC 3: BANK RECONCILIATION STATEMENT Meaning of Bank Reconciliation Statement Bank reconciliation is the process...

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