芦笋 发表于 2025-3-27 00:09:07
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Bank Reconciliation,k statement and compares it with his own records, in whatever form they may be, so a business must make that same comparison. The object of this chapter will be to discover differences between the balance shown on the bank statement and the balance according to the business’s own records.字的误用 发表于 2025-3-27 08:19:44
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Control Accounts,aw in Chapter 7 how day books reduce the necessity of posting several separate transactions in our ledger. It is the problems associated with a large number of transactions in the ledger that control accounts seek to resolve.换话题 发表于 2025-3-27 21:23:46
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Year End Adjustments, the period for which we are preparing the profit and loss account. For example, if there was a debit of £550 on the rent account, we assumed that that was the rent expense for that accounting period. We shall now consider the accounting treatment where that is not the case and either there is rentphotophobia 发表于 2025-3-28 03:22:21
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Income and Expenditure Accounts,we prepare for trading organisations. Items of income and expenditure are shown on this account on the basis of expenses incurred and revenue earned, which means that we must adjust for accruals and prepayments in exactly the same way as we do for trading organisations in the profit and loss accountescalate 发表于 2025-3-28 12:02:47
Partnership Accounts: 1,liability for the debts of the partnership, which means that if the business becomes insolvent, the partners are liable for the full debts of the business in the same way as a sole trader. However, if one partner is unable to meet his share of the debts, it must be met by the other partners.