Diploma in Accounting Notes

Diploma in Accounting Notes

Introduction to Accounting

Accounting concepts, conventions and bases

Source documents

Books of original entry

The ledger and the trial balance

Types of errors and their correction

Single entry and incomplete records

Final accounts for sole proprietorship

Adjustments to final accounts

The cashbook

Petty cashbook

Bank reconciliation statements

Capital & revenue expenditure

Control accounts

Accounting for fixed assets

Non-profit making organizations

Emerging trends and issues in financial accounting