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Produced by Jones Vagi

Contents

1. Introduction
2. Very Basic Double Entry
3. Cash Transactions
4. Books of Prime Entry
5. Soletraders & Partnerships
6. Limited Companies
7. Credit Transactions
8. Accruals & Prepayments
9. Fixed Assets
10. Year-end Procedures
11. Reconciliations
12. Other Entries

1. Introduction
This tutorial is aimed at people keeping the books for a small business. However, the same principles apply, whatever the size of the business.

The concepts are also very relevant to computerised accounting systems such as Sage, which assume such knowledge.

For the very smallest business, simply keeping a cashbook, with all payments & receipts recorded is sufficient. Along with a list of debtors, creditors & closing stock at the year-end, your accountant can produce a set of accounts.

The starting point will be a simple explanation of the concept of double-entry. All the fundamental areas will be covered leading up to the trial balance at the......

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Approximate Word Count: 4766
Approximate Pages: 20 (250 words per double-spaced page)

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