Bookkeeping Accountancy for beginners

                                            CONTENTS

1.   INSTRUCTIONS AND EXAMPLES

2.  THE OPENING OF THREE BUSINESS BOOKS, DONE MANUALLY OR ON THE COMPUTER IN A SPREAD SHEET WITH INSTRUCTIONS STEP BY STEP IN HOW I HAVE LAID OUT THE BOOKS AND WHY EG: INVENTORY, SALES AND PURCHASES ACCOUNTS, PETTY CASH AND CASHBOOKS, CUSTOMER AND SUPPLIERS ACCOUNTS, ASSET AND VAT CONTROL ACCOUNTS AND WHERE THE FIGURES ARE PLACED AND WHY IN A GENERAL LEDGER, ENDING WITH THE TRIAL BALANCE IN BALANCE.

3.   TWO TESTS TO DO – TWO NEW BUSINESS BOOKS LAID OUT STEP BY STEP WITH INSTRUCTIONS TO  FOLLOW AND IN WHAT TO DO AND WHERE TO PLACE THE FIGURES.

4.   THE RESULTS OF THE TWO TESTS TO CHECK AGAINST WHETHER YOU WERE CORRECT. 

By M Fitz-Gerald

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