Transcription of Chapter Basic Financial 3 Accounting
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Chapter Basic Financial 3 Accounting
Chapter 3 Basic Financial Accounting Syllabus Content Accounting systems 20% Ledger accounts; double-entry bookkeeping .; D - Preparation of accounts 45% Trading, profit and loss accounts and balance sheets from trial balance; Accounting for the appropriations of profit. 1 Financial statements are produced to give information to the users. As mentioned earlier the most important Financial statements are the income statement and balance sheet. These are prepared under the separate entity concept. The separate entity concept means the business is treated separately from its owners. This applies to sole traders, partnerships and incorporated companies. The Balance sheet The top half of the balance sheet shows all the assets owned by the business.
Chapter 3 Basic Financial Accounting Syllabus Content Accounting systems – 20% Ledger accounts; double-entry bookkeeping.; D - Preparation of accounts – 45%
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