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Principles of Accounts

National, Brunei Darussalam

Syllabus content to be covered in 2017: 1. Basic principles • Role of accounting - done • The Double Entry system of book-keeping - done • Documentary records - done • Books of prime entry • The Cash Book • The General Journal • The Ledger • The Trial Balance • Adjustments to ledger accounts 2. Financial statements • Income statements • Statements of Financial Position 3. Preparation of financial statements • Sole trader 4. Payroll accounting • Payroll records • Book-keeping entries for payr...oll  Show More
Syllabus content to be covered in 2017: 1. Basic principles • Role of accounting - done • The Double Entry system of book-keeping - done • Documentary records - done • Books of prime entry • The Cash Book • The General Journal • The Ledger • The Trial Balance • Adjustments to ledger accounts 2. Financial statements • Income statements • Statements of Financial Position 3. Preparation of financial statements • Sole trader 4. Payroll accounting • Payroll records • Book-ke...eping entries for payroll  Show More