Transcription of ACCOUNTING - Pearson
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Basic AccountingSupplement for Using Simply ACCOUNTING Version for WindowsbyM. Purbhoo and D. PurbhooBasic ACCOUNTING Supplement for Using Simply ACCOUNTING Version 8 Page 2 of 13 Purbhoo & PurbhooBasic AccountingContents: ACCOUNTING Theory 3 Basic ACCOUNTING 3 Balance Sheet 3 Income Statement 4 Debits and Credits 5 Journal Entries 6 Ledgers 6 Trial Balance 8 Audit Trail 9 Generally Accepted ACCOUNTING Principles (GAAP) 9 Summary: ACCOUNTING Transactions 13 Basic ACCOUNTING Supplement for Using Simply ACCOUNTING Version 8 Page 3 of 13 Purbhoo & PurbhooACCOUNTING THEORYB asic AccountingAccounting is a systematic method (it follows rules) of recording the economic transactions of abusiness so that the information can be used by both insiders (owners and managers) andoutsiders (investors, suppliers and creditors) to make financial information is generally summarized in two statements, the Balance Sheet and theIncome Statement.
Basic Accounting Supplement for Using Simply Accounting Version 8 Page 5 of 13 Purbhoo & Purbhoo merchandise that is sold, maintenance of equipment and property, rent, utilities, depreciation of
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