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Journal, Ledger and Trial Balance:

Learning Objectives:

After studying this topic you should be able to:
 
  Classify the accounts into different types.
  Explain the rules of debits and credits.
  Define, explain and prepare journal.
  Explain the difference between simple journal entry and compound journal entry.
  Define, explain and prepare a ledger.
  Define, explain prepare a trial balance.
  Answer the various questions about journal, ledger and trial balance.
 

Contents:

Read our high quality articles about "journal, ledger and trial balance" topic:
 
  Classification of accounts
  Rules of debits and credits
  Journal
  Ledger
  Trial balance

 

 
 

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Financial Accounting Topics


  Introduction to Accounting
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  Transactions and Accounting Equation
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  Analysis of Business Transactions
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  Journal, Ledger and Trial Balance
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  Accounting for Bills of Exchange
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  Special Journals
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  Cash Book
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Bank Reconciliation Statement
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  Final Accounts
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  Work Sheet
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  Capital and Revenue Items
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  Valuation of Inventories
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  Accounts of Non-profit Making Organizations
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  Statement of Cash Flows
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  Accounting Ratios Analysis
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  Depreciation, Provisions and Reserves
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  Accounting Dictionary
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  Financial Calculators
 
 
 
Managerial Accounting Topics

  Financial Statements
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  Cost Volume Profit Relationship
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  Variable Costing System
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  Materials and Inventory Cost Control
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  Activity Based Costing System
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  Standard Costing and Variance Analysis
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  Balanced Scorecard
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  Capital Investment Analysis/Capital Budgeting
 
 

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