THE ACCOUNTING PROCESS INDEX

 UNIT 2 THE ACCOUNTING PROCESS

2.0 Objectives 

2.1 Introduction 

2.2 Journal 

        2.2.1 Transactions ReIating to Goods 

        2.2.2 Receipts and Payments by Chaqucs 

        2.2.3 'Transactions with the Proprietor 

        2.2.4 Transactions Relating to Cash Discount 

        2.2.5 Compound Journal Entry 

        2.2.6 'Transactions Relating to Bad Dehas 

2.3 Ledger 

        2.3.1 Posting into Ledger 

        2.3.2 Balancing Ledger Accounts 

        2.3.3 Significnncc. of Balances 

2.4 Trial Balance 

2.5 Openidg Entry 

2.6 Let Us Sum Up 

2.7 Key Words 

2.9 Answers to Check Your Progress