B. Double Entry Systems | Understanding Bookkeeping

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You are currently browsing the archives for the 'b. Double Entry Systems' category.
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- BOOKKEEPING (74)
  - a. Accounting Principles (10)
  - b. Double Entry Systems (2)
    - i. Accounting Equation (1)
    - ii. T-Account (1)
  - c. Source Documents (1)
  - d. Journals (7)
  - e. Posting (2)
  - f. Ledgers (1)
  - g. Cash Book (3)
  - h. Bank Reconciliation (6)
  - i. Petty Cash (1)
  - j. Bad Debts (3)
  - k. Trial Balance (6)
  - l. Adjustments (2)
  - m. Adjusted Trial Balance (2)
  - n. Depreciation (6)
  - o. Closing Entry (1)
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Archive for the b. Double Entry Systems Category

16 10 2007

The Simple T-Account To Record Double Entry

Posted by: slang in ii. T-Account

An account is a record which is used to record individual transaction.

An account basically is made up of three parts:

A title which is the name of the item recorded in the account;
Each account has a space for recording increases in the amount of the item and
Each account has a space for recording decreases in the amount of the item. (more…)

13 10 2007

Dual Aspect:Understand The Accounting Equation

Posted by: slang in b. Double Entry Systems, i. Accounting Equation

One of the basic fundamental accounting principle is the Dual Aspect Concept which MUST be understood by all.

This dual aspect concept is

also called Double Entry Methodology (more…)