Learning objectives After studying this chapter, students shall be able to:
- Explain the concept of Bill of Exchange and Promissory Note.
- Distinction between Bill of Exchange and Promissory Note.
- Define Important terms of Bill Exchange and Promissory Note.
- Record the Accounting Treatment of Bill of Exchange under different......
LEARNING OBJECTIVES After studying this lesson you will be able to:
- State the meaning and concept of depreciation.
- Explain the need and factors affecting depreciation.
- Explain the methods of charging depreciation.
- Show the Accounting Treatment of Depreciation.
- State the meaning of Provision and Reserve.
- Differentiate between Provision and......
LEARNING OBJECTIVES After studying this chapter Students will be able to tell:
- Meaning and Importance of Ledger.
- Format of Ledger.
- Posting from Journal.
- Postings from Cash Book and other Subsidiary Books.
- Closing and Balancing of Ledger Accounts.
- Trial Balance — Meaning, objectives and Preparation.
BANK RECONCILIATION STATEMENTBank Reconciliation Statement is prepared to reconcile the difference between the bank Balance shown by the Cash Book and Bank Pass Book. Learning objectives
|(1)||Meaning of Bank Reconciliation statement.|
|(2)||Causes of Differences in Bank Balance as per Cash Book...... |
Learning Objectives After studying this chapter, you will be able to :
Learning Objectives After studying this chapter, students will be able to:
Introduction Accounting is the essential part of business, as it keeps the proper records of business transactions. Learning Objectives After studying the chapter, you will be able to: