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Preparation of Trading and Profit and Loss Account and Balance Sheet of sole proprietorshipĪscertainment of profit/loss by statement of affairs method Unit 3: Financial Statements of Sole ProprietorshipĪdjustments in preparation of financial statements − Detection and rectification of errors −.
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11th standard accounts book pdf trial#
Compensating their effect on Trial Balance.Accounting treatment of bill transactions.Bills of exchange and promissory note −.Written down value method (excluding change in method)īy creating provision for depreciation/ accumulated depreciation accountĭifference between provisions and reservesĬhapter 6: Accounting for Bills of Exchange Cash book and other special purpose booksĬhapter 5: Depreciation, Provisions and ReservesĬoncept need and factors affecting depreciation.Calculating bank balance at accounting date.Preparation of vouchers - cash (debit and credit) and non-cash (transfer)Ĭhapter 4: Preparation of Bank Reconciliation Statement, Ledger and Trial Balance Source documents (invoice, cash memo, pay in slip, cheque) Trade payables (creditors and bills payable)Īccounting Standards and IFRS (International Financial Reporting Standards) −Īnalysis of transactions using accounting equation
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Trade Receivables (debtors and bills receivable) Users of accounting information and their needsĪsset (Non - current tangible and intangible assets and current assets)Įxpenditure (capital, revenue and deferred) Financial Statements of Sole ProprietorshipĬourse Syllabus Part A: Financial Accounting - I