Three column cash book 30/09/11

• Other ledger account from cash book
• Trade discount
• Cash discount
• Three column cash book

https://docs.google.com/viewer?a=v&pid=explorer&chrome=true&srcid=0B2J1T-insOmpZDdkMjRlMTktMTZhNy00Zjk3LTlkZTgtY2E0Y2Y5ZmZhZGUx&hl=en_US

Two column cash book 28/09/11

• Extracting cash account and bank account from general ledger into Cash Book
• Layout of two column cash book
• Entering transactions into cash book
• Balancing the cash book
• Contra entries

https://docs.google.com/viewer?a=v&pid=explorer&chrome=true&srcid=0B2J1T-insOmpNGZiZWE3ZTUtZjgyZS00MGI4LWFkZjEtMTI0YWNhYzE4NjAz&hl=en_US

Balancing double entry 21/09/11

• Recapping of previous work on double entry including homework
• Balancing accounts
• With narrative
• Extracting trial balance

https://docs.google.com/viewer?a=v&pid=explorer&chrome=true&srcid=0B2J1T-insOmpZGQ3YjdlZTktMTcxZi00NzcxLWE1ZjctMDlmNDk0ZmQxM2Ji&hl=en_US

More double entry 14/09/11

• Revisiting concept of double entry
• Entering transactions in ledger accounts
• Defining Sales Ledger, Purchases Ledger, General Ledger
• Homework set from sheet handed out in lesson

https://docs.google.com/viewer?a=v&pid=explorer&chrome=true&srcid=0B2J1T-insOmpYmM2NTE2MDYtNGRlMi00MGRlLWE4ZjItYjg3OTQ1ODQ2MTI2&hl=en_US

Intro to double entry bookkeeping 09/09/11

• Introduction to the double entry concept
• Defined Debit and Credit sides
• Defined Account and Ledger
• Defined Purchases and Sales
• Examples of entering transactions in the ledger

https://docs.google.com/viewer?a=v&pid=explorer&chrome=true&srcid=0B2J1T-insOmpZDEwZTFiODYtZjYxZS00OGRkLWJhODQtNjU4YmE1OWNiNzBm&hl=en_US