SlideShare a Scribd company logo

A C C O U N T I N G L A K S H A N

•Download as PPT, PDF•
•
L
Lakshan Cooray
1 of 90
ACCOUNTING PROCEED PREVIOUS WEL COME
MAIN MENU ACCOUNTING NEXT INTRODUCTION TO ACCOUNTING ADJUSTMENTS BANK RECONCILIATION DEPRECIATION QUIT
MAIN MENU ACCOUNTING PREVIOUS MANGEMENT ACCOUNTING COST ACCOUNTING FINAL ACCOUNTS FORMATS
Accounting is an art of recording , Classifying and Summarizing , in a Significant manner and in terms of money transaction and event which are in part at Lst of a Financial Character and interpreting the results there of American institute of certified public Accounts DEFINITION PREVIOUS NEXT
FORMAT OF ACCOUNT ,[object Object],[object Object],PREVIOUS NEXT
ACCOUNTING EQUATIONS ,[object Object],[object Object],[object Object],PREVIOUS NEXT
SUBSIDIARY BOOKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS NEXT
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS NEXT
ERRORS OF ACCOUNTING ,[object Object],[object Object],[object Object],[object Object],PREVIOUS NEXT
Ex; pay Rs500/= for light bill. ,[object Object],[object Object],[object Object],[object Object],PREVIOUS NEXT
Ex ; received Rs1000/= for sales ,[object Object],[object Object],[object Object],[object Object],PREVIOUS NEXT
Sri Lankan Accounting Standards ,[object Object],[object Object],[object Object],[object Object],PREVIOUS
FINAL ACCOUNTS FORMATS MAIN MENU NEXT
FINAL ACCOUNTS ,[object Object],[object Object],[object Object],NEXT MENU
FINAL ACCOUNTS ,[object Object],[object Object],[object Object],PREVIOUS
MANUFACUTURING ACCOUNT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
TRADING ACCOUNT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
PROFIT & LOSS ACCOUNT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
PROFIT & LOSS APPROPRIATION ACCOUNT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
INCOME STATEMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
BALANCE SHEET ,[object Object],PREVIOUS ,[object Object]
BALANCE SHEET ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
BALANCE SHEET ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
DEPRECIATION ,[object Object],[object Object],[object Object],[object Object],[object Object],MAIN MENU
STRAIGHT LINE METHOD ,[object Object],[object Object],NEXT
[object Object],[object Object],[object Object],[object Object],40000 40000 40000 1 st Year = 150000 – 30000 3 2 nd Year = 150000 – 30000 3 3 rd Year = 150000 – 30000 3 NEXT
40000 40000 40000 TOTAL COST = 150000 TOTAL DEPRECIATION = (120000) SCRAP VALUE = 30000 + + MENU
REDUCING BALANCE METHOD ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],NEXT
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],= 1- 0.5 0.5 = 50% NEXT
2. Count the annuity depreciation in reducing balance method 1 st Year = 1000 50 100 2 nd Year = 500 50 100 3 rd Year = 125 50 100 = 500 = 250 = 125 NEXT
[object Object],+ 250 125 + TOTAL COST = 1000 TOTAL DEPRECIATION = (875) SCRAP VALUE = 125 MENU
MANGEMENT ACCOUNTING ,[object Object],MAIN MENU
RATIO ANALYSIS ,[object Object],[object Object],[object Object],[object Object],[object Object],MENU
PROFITABILITY RATIOS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
GROSS PROFIT RATIO ,[object Object],GROSS PROFIT 100 SALES PREVIOUS PROFITABILITY RATIOS
NET PROFIT RATIO ,[object Object],NET PROFIT 100 SALES PREVIOUS PROFITABILITY RATIOS
RETURN ON TOTAL ASSETS RATIO ,[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS PROFITABILITY RATIOS
LIQUIDITY RATIOS ,[object Object],[object Object],PREVIOUS
CURRENT RATIO ,[object Object],CURRENT ASSETS CURRENT LIABILITIES PREVIOUS LIQUIDITY RATIOS
ACIDTEST RATIO ,[object Object],[object Object],[object Object],PREVIOUS LIQUIDITY RATIOS
ACTIVITY RATIOS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
STOCK TURNOVER RATIO ,[object Object],SALES COST AVERAGE STOCK PREVIOUS ACTIVITY RATIOS
STOCK RESIDENT RATIO ,[object Object],[object Object],[object Object],365 (DAYS) OR 12 (MONTHS) STOCK TURNOVER RATIO PREVIOUS ACTIVITY RATIOS
DEBTORS TURNOVER RATIO ,[object Object],CREDIT SALES AVERAGE DEBTORS PREVIOUS ACTIVITY RATIOS
AVERAGE DEBT COLLECTION PERIOD ,[object Object],[object Object],365(DAYS) DEBTORS TURNOVER RATIO PREVIOUS ACTIVITY RATIOS
TOTAL ASSETS TURNOVER RATIO ,[object Object],[object Object],[object Object],SALES TOTAL ASSETS PREVIOUS ACTIVITY RATIOS
FIXED ASSETS TURNOVER RATIO ,[object Object],[object Object],SALES FIXED ASSETS PREVIOUS ACTIVITY RATIOS
GEARING RATIOS ,[object Object],[object Object],[object Object],PREVIOUS
TOTAL CAPITAL TO DEBT ,[object Object],[object Object],CAPITAL TO DEBT TOTAL CAPITAL PREVIOUS GEARING RATIOS
INTEREST TO COVER ,[object Object],[object Object],NET PROFIT BEFOR TAX + INTEREST INTEREST PREVIOUS GEARING RATIOS
INVESTORS’S RATIOS ,[object Object],[object Object],[object Object],PREVIOUS
ADJUSTMENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],NEXT MAIN MENU
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
CLOSING STOCK ,[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
ACCRUED EXPENSES ,[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
PREPAID EXPENSES ,[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
INCOME RECEIVABLE ,[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
INCOME RECEIVABLE IN ADVANCE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
DRAWINGS ,[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
BAD DEBTS ,[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
PROVISIONING FOR DOUBTFUL DEBTS ,[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
EPF & ETF ,[object Object],[object Object],ADJUSTMENTS PREVIOUS
EPF ,[object Object],[object Object],ADJUSTMENTS PREVIOUS
EPF - EMPLOYEE ,[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
EPF - EMPLOYER ,[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
ETF ,[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
ASSEST DESTROYED DUE TO FIRE / DUE TO THEFTS ,[object Object],[object Object],[object Object],[object Object],[object Object],ADJUSTMENTS PREVIOUS
BANK RECONCILIATION ,[object Object],[object Object],[object Object],MAIN MENU
BANK RECONCILIATION SATEMENT ,[object Object],[object Object],PREVIOUS
BANK ACCOUNT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],BANK STATEMENT REVISED 28/1/09 ST.ORDER 3000 30/1/09 BANK CHARGES 1000 31/1/09 BALANCE 8000 42000 42000 1/2/09 BALANCE 8000 BANK RECONCILIATION STATEMENT REVISED CASH BOOK BAL + CHEQUES ISSUED BUT NOT TRANSFER - 00659932 00659934 14000 - 22000 CHEQUES DEPOSIT BUT NOT REALIZATION ( ) BANK STATEMENT BALANCE 20000 8000 6000 8000 2000 PREVIOUS
REVISED BANK BOOK ,[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
BANK RECONCILIATION STATEMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
BANK RECONCILIATION STATEMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS
QUESTIONS ,[object Object],RATIO ANALYSIS DEPRECIATION BANK RECONCILIATION COST ACCOUNTING FINAL ACCOUNTS
COST ACCOUNTING ,[object Object],[object Object],[object Object],[object Object],MAIN MENU
METERIALS COST ,[object Object],[object Object],[object Object],MENU
PRICE METHODS ,[object Object],[object Object],[object Object],MENU
FIRST IN FIRST OUT - FIFO ,[object Object],[object Object],[object Object],[object Object],[object Object],DATE RECEIVED ISSUED BALANCE QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY AMOUNT 1/1/09 400 10 4000 400 4000 10/1/09 300 10 3000 100 1000 20/1/09 500 12 6000 600 7000 30/1/09 100 10 1000 500 6000 200 12 3400 300 300 3600 3600 STOCK VALUE = PREVIOUS
LAST IN FIRST OUT - LIFO ,[object Object],[object Object],[object Object],[object Object],[object Object],DATE RECEIVED ISSUED BALANCE QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY AMOUNT 1/1/09 400 10 4000 400 4000 10/1/09 300 10 3000 100 1000 20/1/09 500 12 6000 600 7000 30/1/09 300 12 3600 300 3400 3400 STOCK VALUE = PREVIOUS
[object Object],[object Object],[object Object],[object Object],[object Object],DATE RECEIVED ISSUED BALANCE QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT QUANTITY AMOUNT 1/1/09 400 10 4000 400 4000 10/1/09 300 10 3000 100 1000 20/1/09 500 12 6000 600 7000 30/1/09 300 11 3300 300 3700 3700 STOCK VALUE = SIMPLE AVERAGE METHOD 10 + 12 2 = PREVIOUS
0 { IDEL TIME JANUARY FEBRUARY 15000 25000 20000 30000 10000 5000 ,[object Object],[object Object],[object Object],[object Object],{ PREVIOUS
EQUATIONS ,[object Object],[object Object],[object Object],[object Object],PREVIOUS
RE ORDER LEVEL ,[object Object],PREVIOUS
MINIMUM STOCK LEVEL ,[object Object],[object Object],PREVIOUS
MAXIMUM STOCK LEVEL ,[object Object],[object Object],PREVIOUS
ECONOMIC ORDER QUANTITY ,[object Object],[object Object],[object Object],PREVIOUS
FINAL ACCOUNTS ,[object Object],[object Object],PREVIOUS
ACCOUNTIN ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],PREVIOUS NEXT
QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENT ,[object Object],[object Object],[object Object],[object Object],PREVIOUS NEXT
[object Object],[object Object],[object Object],QUIT

Recommended

Chap003
Chap003Chap003
Chap003mselaoudiy
 
Estimation of cash flows
Estimation of cash flowsEstimation of cash flows
Estimation of cash flowsUniversity Institute of Management sciences
 
Analysis of Financial statements of ABC Inc
Analysis of Financial statements of ABC IncAnalysis of Financial statements of ABC Inc
Analysis of Financial statements of ABC IncLovneet Singh
 
Abc co case study 20150320 (Corporate Finance)
Abc co case study 20150320 (Corporate Finance)Abc co case study 20150320 (Corporate Finance)
Abc co case study 20150320 (Corporate Finance)Andy Woojin Kim
 
Chapter 1. accounting overview5
Chapter 1. accounting overview5Chapter 1. accounting overview5
Chapter 1. accounting overview5LyLy Tran
 
Risk Analysis and Project Evaluation/Abshor.Marantika/Gita Mutiara Ovelia/3-3
Risk Analysis and Project Evaluation/Abshor.Marantika/Gita Mutiara Ovelia/3-3Risk Analysis and Project Evaluation/Abshor.Marantika/Gita Mutiara Ovelia/3-3
Risk Analysis and Project Evaluation/Abshor.Marantika/Gita Mutiara Ovelia/3-3gitaovelia
 
Accounting grade 11
Accounting grade 11Accounting grade 11
Accounting grade 11sihle maseko
 
1328719564 ias 12edited (1)
1328719564 ias 12edited (1)1328719564 ias 12edited (1)
1328719564 ias 12edited (1)Md nahid
 

Recommended

Chap003
Chap003Chap003
Chap003mselaoudiy
 
Estimation of cash flows
Estimation of cash flowsEstimation of cash flows
Estimation of cash flowsUniversity Institute of Management sciences
 
Analysis of Financial statements of ABC Inc
Analysis of Financial statements of ABC IncAnalysis of Financial statements of ABC Inc
Analysis of Financial statements of ABC IncLovneet Singh
 
Abc co case study 20150320 (Corporate Finance)
Abc co case study 20150320 (Corporate Finance)Abc co case study 20150320 (Corporate Finance)
Abc co case study 20150320 (Corporate Finance)Andy Woojin Kim
 
Chapter 1. accounting overview5
Chapter 1. accounting overview5Chapter 1. accounting overview5
Chapter 1. accounting overview5LyLy Tran
 
Risk Analysis and Project Evaluation/Abshor.Marantika/Gita Mutiara Ovelia/3-3
Risk Analysis and Project Evaluation/Abshor.Marantika/Gita Mutiara Ovelia/3-3Risk Analysis and Project Evaluation/Abshor.Marantika/Gita Mutiara Ovelia/3-3
Risk Analysis and Project Evaluation/Abshor.Marantika/Gita Mutiara Ovelia/3-3gitaovelia
 
Accounting grade 11
Accounting grade 11Accounting grade 11
Accounting grade 11sihle maseko
 
1328719564 ias 12edited (1)
1328719564 ias 12edited (1)1328719564 ias 12edited (1)
1328719564 ias 12edited (1)Md nahid
 
A C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A NA C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A NLakshan Cooray
 
A C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A NA C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A NLakshan Cooray
 
Project e-force technology (a business plan to start new company)
Project e-force technology (a business plan to start new company)Project e-force technology (a business plan to start new company)
Project e-force technology (a business plan to start new company)pravat001
 
Barncats
BarncatsBarncats
BarncatsMontgomery Barncats
 
Final Bro
Final BroFinal Bro
Final BroGlobal Hospitals Group, India
 
Νίκος Γκάτσος E3
Νίκος Γκάτσος E3Νίκος Γκάτσος E3
Νίκος Γκάτσος E39ο Δημοτικό Σχολείο Νέας Ιωνίας Αττικής
 
Accounting
AccountingAccounting
AccountingCh shampi Ch shampi
 
Ultimate Accounting Guide Sheet
Ultimate Accounting Guide SheetUltimate Accounting Guide Sheet
Ultimate Accounting Guide SheetMD. Monzurul Karim Shanchay
 
Ultimate Accounting "Cheat Sheet"
Ultimate Accounting "Cheat Sheet"Ultimate Accounting "Cheat Sheet"
Ultimate Accounting "Cheat Sheet"Joe Jancsics
 
How to prepare cash flow statement
How to prepare cash flow statementHow to prepare cash flow statement
How to prepare cash flow statementDr. Trilok Kumar Jain
 
Cash flow
Cash flowCash flow
Cash flowSuresh Arigela
 
The Concept of a Balance Sheet
The Concept of a Balance SheetThe Concept of a Balance Sheet
The Concept of a Balance SheetRoger Claessens
 
Cost accounting
Cost accountingCost accounting
Cost accountingDIwakar Rajput
 
Accounting standard
Accounting standardAccounting standard
Accounting standardParesh Patil
 
SRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docx
SRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docxSRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docx
SRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docxrafbolet0
 
Accountancy3
Accountancy3Accountancy3
Accountancy3hjayapal1968
 
1APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 4
1APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 41APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 4
1APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 4cargillfilberto
 
Desa Petrovic - Financial management
Desa Petrovic - Financial managementDesa Petrovic - Financial management
Desa Petrovic - Financial managementkragujevac
 
2 cashflows statement
2 cashflows statement2 cashflows statement
2 cashflows statementDr. Abzal Basha
 
Financial Management
Financial Management Financial Management
Financial Management Priyal Agrawal
 
Akaun Chapter 2
Akaun Chapter 2Akaun Chapter 2
Akaun Chapter 2WanBK Leo
 
Financial statements
Financial statementsFinancial statements
Financial statementsSourabh Chitre
 

More Related Content

Viewers also liked

A C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A NA C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A NLakshan Cooray
 
A C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A NA C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A NLakshan Cooray
 
Project e-force technology (a business plan to start new company)
Project e-force technology (a business plan to start new company)Project e-force technology (a business plan to start new company)
Project e-force technology (a business plan to start new company)pravat001
 

Viewers also liked (6)

A C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A NA C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A N
 
A C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A NA C C O U N T I N G L A K S H A N
A C C O U N T I N G L A K S H A N
 
Project e-force technology (a business plan to start new company)
Project e-force technology (a business plan to start new company)Project e-force technology (a business plan to start new company)
Project e-force technology (a business plan to start new company)
 
Barncats
BarncatsBarncats
Barncats
 
Final Bro
Final BroFinal Bro
Final Bro
 
Νίκος Γκάτσος E3
Νίκος Γκάτσος E3Νίκος Γκάτσος E3
Νίκος Γκάτσος E3
 

Similar to A C C O U N T I N G L A K S H A N

Ultimate Accounting "Cheat Sheet"
Ultimate Accounting "Cheat Sheet"Ultimate Accounting "Cheat Sheet"
Ultimate Accounting "Cheat Sheet"Joe Jancsics
 
The Concept of a Balance Sheet
The Concept of a Balance SheetThe Concept of a Balance Sheet
The Concept of a Balance SheetRoger Claessens
 
Accounting standard
Accounting standardAccounting standard
Accounting standardParesh Patil
 
SRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docx
SRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docxSRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docx
SRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docxrafbolet0
 
1APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 4
1APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 41APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 4
1APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 4cargillfilberto
 
Desa Petrovic - Financial management
Desa Petrovic - Financial managementDesa Petrovic - Financial management
Desa Petrovic - Financial managementkragujevac
 
Akaun Chapter 2
Akaun Chapter 2Akaun Chapter 2
Akaun Chapter 2WanBK Leo
 
Financial Tools for Social Enterprise (Enp Evening Presentation)
Financial Tools for Social Enterprise (Enp Evening Presentation)Financial Tools for Social Enterprise (Enp Evening Presentation)
Financial Tools for Social Enterprise (Enp Evening Presentation)Enterprising Non-Profits
 
Comparitive and common size
Comparitive and common sizeComparitive and common size
Comparitive and common sizeJaswinder Singh
 
Building a powerful double entry accounting system
Building a powerful double entry accounting systemBuilding a powerful double entry accounting system
Building a powerful double entry accounting systemLucas Cavalcanti dos Santos
 

Similar to A C C O U N T I N G L A K S H A N (20)

Accounting
AccountingAccounting
Accounting
 
Ultimate Accounting Guide Sheet
Ultimate Accounting Guide SheetUltimate Accounting Guide Sheet
Ultimate Accounting Guide Sheet
 
Ultimate Accounting "Cheat Sheet"
Ultimate Accounting "Cheat Sheet"Ultimate Accounting "Cheat Sheet"
Ultimate Accounting "Cheat Sheet"
 
How to prepare cash flow statement
How to prepare cash flow statementHow to prepare cash flow statement
How to prepare cash flow statement
 
Cash flow
Cash flowCash flow
Cash flow
 
The Concept of a Balance Sheet
The Concept of a Balance SheetThe Concept of a Balance Sheet
The Concept of a Balance Sheet
 
Cost accounting
Cost accountingCost accounting
Cost accounting
 
Accounting standard
Accounting standardAccounting standard
Accounting standard
 
SRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docx
SRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docxSRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docx
SRF Journal EntriesreferenceAccount TitlesDebitsCredits3-CType jou.docx
 
Accountancy3
Accountancy3Accountancy3
Accountancy3
 
1APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 4
1APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 41APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 4
1APPRAISING PERFORMANCE AND STRATEGYMBA600 Week 4
 
Desa Petrovic - Financial management
Desa Petrovic - Financial managementDesa Petrovic - Financial management
Desa Petrovic - Financial management
 
2 cashflows statement
2 cashflows statement2 cashflows statement
2 cashflows statement
 
Financial Management
Financial Management Financial Management
Financial Management
 
Akaun Chapter 2
Akaun Chapter 2Akaun Chapter 2
Akaun Chapter 2
 
Financial statements
Financial statementsFinancial statements
Financial statements
 
Basic Financial Statements
Basic Financial StatementsBasic Financial Statements
Basic Financial Statements
 
Financial Tools for Social Enterprise (Enp Evening Presentation)
Financial Tools for Social Enterprise (Enp Evening Presentation)Financial Tools for Social Enterprise (Enp Evening Presentation)
Financial Tools for Social Enterprise (Enp Evening Presentation)
 
Comparitive and common size
Comparitive and common sizeComparitive and common size
Comparitive and common size
 
Building a powerful double entry accounting system
Building a powerful double entry accounting systemBuilding a powerful double entry accounting system
Building a powerful double entry accounting system
 

A C C O U N T I N G L A K S H A N

  • 2. MAIN MENU ACCOUNTING NEXT INTRODUCTION TO ACCOUNTING ADJUSTMENTS BANK RECONCILIATION DEPRECIATION QUIT
  • 3. MAIN MENU ACCOUNTING PREVIOUS MANGEMENT ACCOUNTING COST ACCOUNTING FINAL ACCOUNTS FORMATS
  • 4. Accounting is an art of recording , Classifying and Summarizing , in a Significant manner and in terms of money transaction and event which are in part at Lst of a Financial Character and interpreting the results there of American institute of certified public Accounts DEFINITION PREVIOUS NEXT
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13. FINAL ACCOUNTS FORMATS MAIN MENU NEXT
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.
  • 27. 40000 40000 40000 TOTAL COST = 150000 TOTAL DEPRECIATION = (120000) SCRAP VALUE = 30000 + + MENU
  • 28.
  • 29.
  • 30. 2. Count the annuity depreciation in reducing balance method 1 st Year = 1000 50 100 2 nd Year = 500 50 100 3 rd Year = 125 50 100 = 500 = 250 = 125 NEXT
  • 31.
  • 32.
  • 33.
  • 34.
  • 35.
  • 36.
  • 37.
  • 38.
  • 39.
  • 40.
  • 41.
  • 42.
  • 43.
  • 44.
  • 45.
  • 46.
  • 47.
  • 48.
  • 49.
  • 50.
  • 51.
  • 52.
  • 53.
  • 54.
  • 55.
  • 56.
  • 57.
  • 58.
  • 59.
  • 60.
  • 61.
  • 62.
  • 63.
  • 64.
  • 65.
  • 66.
  • 67.
  • 68.
  • 69.
  • 70.
  • 71.
  • 72.
  • 73.
  • 74.
  • 75.
  • 76.
  • 77.
  • 78.
  • 79.
  • 80.
  • 81.
  • 82.
  • 83.
  • 84.
  • 85.
  • 86.
  • 87.
  • 88.
  • 89.
  • 90.