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• • • • • • Sales Journal and ledger Purchases Journal and ledger Return inward journal Return outward journal Control accounts Problems 90 93 93 95 jOO 102 • • • • 5. F I N A L A C C O U N T S : Trading, profits and loss account Balance sheet Manufacturing accounts Problems 6. • • • • • • • • ACCOUNTING FOR INCOMPLETE RECORDS ^ j JQ

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Background of incomplete records Reconstructing accounts Trading, profits and loss account Balance sheet Problems 7. P A R T N E R S H I P A C C O U N T S Features of partnership Accounts and Division of profit Problems

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RECOMMENDED TEXTS
1. 2. 3. Frankwood " Business Accounting 1" Basis for Business Decisions; 10 Edition, Meigs & Meigs N.D. Nzomo. Basic Accounting, concepts, principle and procedures incorporating Kenya, laws & Standards, Nairobi University Press 4. 5. 6. Saleemi N . A " Financial Accounting 1" Hermanson, Edwards and Maher" Accounting Principles, 5* Edition, V i n Hoffman Press, U.S.A Relevant International Accounting Standards
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