Book Keeping
Types of Journal, Cash & Bak Book, Sales
Book, Purchase Book, Journal Proper, Other Subsidiary Journal Books
Cash Book, Single Column Cash Book, Double
Column Cash Book, Petty Cash Book,
Subsidiary Journal
Books , Subsidiary Ledger Books,
Purchase & Purchase Return Books, Sales & Sales Return Books,
Other Subsidiary Books, Postings from Subsidiary Books
Ledger, Ledger Posting, Ledger Accounts
Balancing, Modern Ledger Account Format
Trial Balance,
Objectives of Trial Balance, Methods of preparing Trial Balance, Forms of Trial
Balance, Errors detected by Trial Balance, Errors not detected by Trial
Balance, Suspense Account, Trial Balance Preparation
Inventory, Inventory Valuation, Inventory
Valuation Methods, Cost Price or Historical Cost Method, Market Price Methods,
Cost or Market Price, First-In-First-Out (FIFO) Method, Last-In-First-Out
Method or LIFO Method, Weighted Average Cost Method, Adjusted Selling Price
Method, Stock-Taking Methods, Periodic vs Perpetual Inventory System,
Adjustment for Stock-taking
Bank Accounts, Bank Book and Pass Book,
Matching of Bank Book & Pass Book, Bank Reconciliation Statement, Causes of
Bank Book and Pass Book Difference, Bank Reconciliation Methods, Bank Reconciliation Starting from Bank Book
Balance, Bank Reconciliation Starting from Pass Book Balance, Adjustment
Entries in Bank Book.
Errors in Books of Accounts, Suspense Account,
Rectification of Errors, Rectification before Trial Balance preparation,
Rectification after Trial Balance preparation, Rectification after Final
Accounts preparation.
08 Rectification of Error
Errors in Books of Accounts, Suspense Account,
Rectification of Errors, Rectification before Trial Balance preparation,
Rectification after Trial Balance preparation, Rectification after Final
Accounts preparation.
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