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An Introduction to Accounting and Finance an Introduction to Accounting

An Introduction to Accounting and Finance an Introduction to Accounting

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Published by mtzzzz

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Published by: mtzzzz on Aug 14, 2009
Copyright:Attribution Non-commercial


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An Introduction to Accountingand FinanceAn Introduction to Accountingand Finance
Session 3 (2008/09)Double EntryBookkeeping
Lecturer: Andrew Scott
Bookkeeping Process
Source documents (invoices etc) recordedin source booksSource books posted to ledgersLedgers checked by trial balance
Source Documents
Related to sales – order form, creditapproval form, advice note, delivery note,sales invoiceRelated to purchases – requisition form, purchase order form, goods received note,supplier invoice

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