Jounal,ledger,tb,daybook & cash book

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Accounting Process, Journal, Ledger, Trial Balance, Subsidiary Books and Cash Book & Petty Cash Book By Sheela Warrier MeraSkill.com ŠMeraSkill


Accounting Process

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INDEX Overview of Accounting Process Debit & Credit Journal Ledger Trial Balance Subsidiary Books Cash Book ŠMeraSkill


Overview of Accounting Process

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Overview of Accounting Process

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Double Entry

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Accounting Equation Dual Aspect Concept Assets = Liabilities Assets = Liabilities + Capital Assets - Liabilities = Capital Assets - Liabilities = Capital + (Income - Expenses) Assets and Expenses Liabilities and Income

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Accounting Equation

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Rules of Debit and Credit Increase in Assets are Debits Decrease in Assets are Credits Increase in Liabilities are Credits Decrease in Liabilities are Debits Increase in Expenses are Debits Increase in Incomes are Credits

Debit

Credit

Asset

+

-

Liability

-

+ ŠMeraSkill


Rules of Debit and Credit Debit

Credit

Asset

+

-

Liability

-

+

Expense

+

-

Income

-

+ ŠMeraSkill


How to Journalise Identify the transaction Identify the accounts involved Classify - Asset , Liability , Expense or Income ? Apply rule : Increase in Asset / Expense : DEBIT Increase in Liability / Income : CREDIT ŠMeraSkill


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How to Learn from us : 1. Free excellent simplified video course+ Free Quiz 2. Scribble in the workbook as you see the video course 3. Workbook makes to an active learner, you work along the course. 4. Workbook helps to revise things quickly. 5. Workbook ensures you cover all the concepts & points. 6. Any query experts help you resolve them 7. Updates, modifications , important points are shared in the group 8. Mistakes in Quiz are reviewed and discussed by the expert 9. Videos+ Workbook +Quiz+ Doubt Solving + Mentoring .. Your success ! ŠMeraSkill


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