Accounts Form 4 : Notes

O Level Notes : Accounts - Interpretation of financial...

This topic is basically about learning the definitions and the formulas of the respective...

O Level Notes : Accounts - Goodwill of sole traders

Goodwill is the money a buyer pays more than your net assets when he buys your successfully...

O Level Notes : Accounts - Partnerships

A partnership is basically a long term commitment to work together in business....

O Level Notes : Accounts - Manufacturing account

Manufacturing account is an account in which the production cost of an item is recorded.

O Level Notes : Accounts - Single Entry System

It is difficult to define single entry system because none exists as such. Single...

O Level Notes : Accounts - Introduction to accounting ratios

Ratio is a comparison between two different items, First is MARK UP and Second is...

O Level Notes : Accounts - Errors not affecting trial balance

There are errors which do effect the agreement of trial balance. First, Trial balance...

O Level Notes : Accounts - Control Accounts

Control account is an account which checks the arithmetical accuracy of a ledger....

O Level Notes : Accounts - Valuation of stock

Stock taking is checking whether the stock shown on paper rally exists or not and...

O Level Notes : Accounts - Bank reconciliation statement

Bank reconciliation statement is a method of clearing out ambiguities. Keep in mind...

O Level Notes : Accounts - Accruals and Prepayments

Uptill now, you have studied that we deduct all the expenses from the gross profit...

O Level Notes : Accounts - Depreciation

Fixed assets such as buildings, machinery ,etc do not last forever. When the amount...

O Level Notes : Accounts - Provision for Bad debts, doubtful...

Mostly, large scale businesses make sales on credit; that is they do not receive...

O Level Notes : Accounts - Capital Expenditure and Revenue...

Capital expenditure includes the cost of acquiring a fixed asset, bringing it into...

O Level Notes : Accounts - Balance Sheet

It is a statement drawn up at the end of each period stating there in all the assets...