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TOPIC 6: ELEMENTS OF AUDITING | B/KEEPING FORM 4

Elements of Auditing Meaning of Auditing Define auditing Auditing refers to a systematic and independent examination of books, accounts, documents and vouchers of an organization to ascertain how far...

TOPIC 5: DEPARTMENTAL ACCOUNTS | B/KEEPING FORM 4

Departmental Accounts The Trading Account for a Departmental Store Draw up the trading account for a departmental store Introduction: Departmental Accounts are accounts relating to the several departments or...

TOPIC 4: PARTNERSHIPS | B/KEEPING FORM 4

The Basic Characteristics of a Partnership Describe the basic characteristics of a partnership Definition: The proprietorship form of ownership suffers from certain limitations such as limited resources,...

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 2: JOINT VENTURES 

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...

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...

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