Transcription of ACCOUNTING MANUAL ON DOUBLE ENTRY …
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ACCOUNTING MANUAL ON DOUBLE ENTRY …
1 ACCOUNTING MANUAL ON DOUBLE ENTRY SYSTEM OF ACCOUNTING FOR ICFRE 2 CONTENTS A) Bookkeeping 1) About Single ENTRY System and its disadvantages 2) About Bookkeeping and ACCOUNTING Process 3) About DOUBLE ACCOUNTING System and its advantages. 4) Classification of Accounts 5) Golden Rule of Debit and Credit 6) Abbreviations used in Accounts 7) Understanding Debits and Credits 8) Understanding Cash Book, Journal, General Ledger, Trial Balance, Income & Expenditure Account and Balance Sheet. 9) DOUBLE ENTRY Working Examples 10) Notes and References B) Main MANUAL 1) Books/ Documents to be maintained 2) Procedures to be followed to Convert the Single ENTRY System to DOUBLE ENTRY System 3) Notes and Suggestions 4) Performa of Debit/Credit note 5) Illustration for working 3 1.
2 CONTENTS A) Bookkeeping 1) About Single Entry System and its disadvantages 2) About Bookkeeping and Accounting Process 3) …
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