Basic Accounting

Leçons de base de comptabilité sont les sujets de discussion de cette application.

Basic Lessons of Accounting are the discussion topics of this app.

The topics of Basic Accounting are:

a. Introduction to Accounting

1. Accounting

2. History

3. Etymology

4. Topics

5. Organizations

6. Education and qualifications

7. Accounting research

8. Accounting information system

9. Accounting scandals

b. History of accounting

1. History of accounting

2. Ancient history

3. Roman empire

4. Medieval and renaissance periods

5. Modern professional accounting

c. Memorandum

1. Memorandum

2. Policy briefing note

d. Transaction

1. Transaction

2. Financial Transaction

3. Present situation

e. Double-entry bookkeeping system

1. Double-entry bookkeeping system

2. History of Double Entry

3. Accounting entries

4. Approaches

5. Books of accounts

6. Debits and credits

7. Double entry example

8. Customer ledger cards

f. Account (accountancy)

1. Account accountancy

2. Classification of Accounts

g. Journal entry

1. Journal entry

2. Type of accounts

3. Golden rules of accounting

4. General journal

5. Special journals

6. Types of Special Journals

7. Source documents

8. Format of Special Journals

9. Sales journal

h. Ledger

1. Ledger

2. General ledger

3. Sub-ledger

4. Purchase ledger

5. Distributed ledger

i. Petty cash

1. Petty cash

2. Imprest system

j. Trial balance

1. Trial balance

2. Limitations of Trial Balance

k. Debits and credits

1. Debits and credits

2. History of Debits and credits

3. Aspects of transactions

4. Commercial understanding

5. Terminology

6. The five accounting elements

7. Principle

l. Balance sheet

1. Balance sheet

2. Types of Balance Sheet

3. Public business entities structure

4. Substantiation and Sample

m. Bookkeeping

1. Bookkeeping

2. History and Process

3. Different Entry systems

4. Abbreviations used in bookkeeping

n. Single-entry bookkeeping system

1. Single-entry bookkeeping system

2. Accounts receivable

3. Bank reconciliation

o. Chart of accounts

1. Chart of accounts

2. Nomenclature, classification and codification

3. Example Chart of Accounts

The app will help the students, Teachers, Researchers and other who wants to know about Accounting.