This class was created by Brainscape user Huong Ly. Visit their profile to learn more about the creator.
By:
Huong Ly
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Decks in this class (11)
7. CONTROL ACCOUNTS
What is a control account,
What is a memorandum ledger,
Do cash transactions appear in me...
7
cards
8. ACCRUALS AND PREPAYMENTS
What is the accruals or matching ...,
What is an accrual,
What is a prepayment
11
cards
4. DOUBLE ENTRY BOOKKEEPING
What is the separate entity conce...,
What are the two steps of closing...,
The balancing figure is always br...
4
cards
5. THE TRIAL BALANCE
What are the five steps up to the...,
When is the trial balance prepared,
What is the trial balance
9
cards
9. RECEIVABLES AND IRRECOVERABLE DEBTS
What is the double entry for a re...,
What is the double entry to set u...,
What is the double entry if doubt...
11
cards
12. BANK RECONCILLIATIONS
Where does the balance in the cas...,
What are possible timing differen...,
What types of errors require no a...
6
cards
13. ACCOUNTING ERRORS AND CONTROL ACCOUNTS (7)
What is the purpose of a suspense...,
500 from the payment side of the ...,
A suspense account shows a credit...
12
cards
10. INVENTORIES
What is the double entry for the ...,
What is the double entry for the ...,
Where does the value of inventory...
13
cards
11. NON CURRENT ASSETS AND DEPRECIATION
What is a non current asset,
Where are non current assets reco...,
What is included in the cost reco...
4
cards
6. SALES, PURCHASES AND SALES TAXES
What is the double entry for retu...,
What is the double entry for retu...,
How do we account for trade disco...
11
cards
1. INTRODUCTION TO ACCOUNTING
Which three are accounting conven...,
Capital maintenance is important ...,
The profit of a business may be c...
3
cards
More about
BA3
- Class purpose General learning
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