From The Student Room

Also See

• Double entry bookkeeping
• Daybooks and ledgers
• Cashbooks and petty cashbooks
• The sales daybook
• Purchases daybook
• Returns daybooks
• The Journal
• Trading and profit and loss accounts
• Balance sheets
• Features of the VAT system
• VAT and the double entry system
• The trial balance
• Bank reconciliation statements
• Control accounts
• Suspense accounts and the correction of errors
• Computers in accounting