BOOK KEEPING

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BOOK KEEPING FORM THREE

TOPIC 3: CONSIGNMENT | B/KEEPING FORM 4

The Account in the Consignors and Consignee’s Books Show the account in the consignors and consignee’s books Consignment Overview Consignment occurs when goods are sent by their owner...

TOPIC 2: JOINT VENTURES ~ BOOK KEEPING FORM 4

The Meaning of Joint Venture Define a joint venture An association of two or more individuals or companies engaged in a solitary business enterprise for profit without actual...

TOPIC 1: BILLS OF EXCHANGE | B/KEEPING FORM 4

Meaning of a Bill of Exchange Define a bill of exchange Bill of exchange is written order letter in which there is not any condition. Writer’s sign...
BOOK KEEPING FORM THREE

TOPIC 13: GOVERNMENT BUDGETING PROCEDURE | B/KEEPING FORM 3

Meaning of a Budget Define a budget : A budget is a set of interlinked plans that quantitatively describe an entity’s projected future operations. A budget is...

TOPIC 12: ACCOUNTS OF NON-PROFIT MAKING ORGANIZATIONS | B/KEEPING FORM 3

Accounting of Non-Profit Making Organizations Preparation of Statement of Affairs Prepare statements of affairs Certainly, proper accounting is essential for non-trading institutions. These concerns maintain, generally, a cash book...

TOPIC 11: INCOMPLETE RECORDS | B/KEEPING FORM 3

Statements Showing Profit or Loss From Incomplete Records Draw up statements to show profit or loss from incomplete records Some times, businesses, especially small businesses...
BOOK KEEPING FORM THREE

TOPIC 9: MANUFACTURING ACCOUNT | B/KEEPING FORM 3

Manufacturing Account Difference in Accounting for Stocks between Manufacturing Companies and Merchandising Companies Explain the difference in accounting for stocks between manufacturing companies and merchandising companies The...

TOPIC 8: BALANCE SHEET (CLASSIFIED) | B/KEEPING FORM 3

Meaning of Each Asset and Liability Classification Appearing on a Balance Sheet Define each asset and liability classification appearing on a balance sheet A classified balance sheet...

TOPIC 7: FINANCIAL STATEMENTS | B/KEEPING FORM 3

General Purpose Financial Statements Describe general purpose financial statements Financial Statements Definition: Financial statements are a collection of reports about an organization’s financial results, financial condition, and cash flows. They...
BOOK KEEPING FORM THREE

TOPIC 6: BAD DEBTS | B/KEEPING FORM 3

The Bad Depts Account Show the bad debts account What are bad debts? The term bad debts usually refers to accounts receivable (or trade accounts receivable) that will not be...

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