Accounting

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Accounting Fundamentals: The General Journal and the Ledger (sample)

by Hercules Bantas

This study guide explains the roles played by the General Journal and the Ledger in the accounting recording process. Using easy to understand language, it deals with journalizing transactions, posting to the...

Accounting Fundamentals: Financial Statements and the Accounting Equation (Sample)

by Hercules Bantas

This study guide covers the fundamental accounting concepts that form the foundations of the discipline. Using easy to understand language, it deals with basic assumptions, the role and structure of financial...

Accounting Fundamentals: Adjustments and Closing the Books (sample)

by Hercules Bantas

There are several reasons why an account may need adjustment - to correct an error, for example, or to update a balance before preparing financial reports. However, the nature of accounting requires that every...

Accounting Fundamentals: Inventories and Retail Operations (Sample)

by Hercules Bantas

Retail operations and the accounting tools used to deal with them are the focus of this essay-length study guide. Arranged in three sections - inventory control methods, accounting for retail operations, and...

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Fixed Assets and Depreciation (sample)

by Hercules Bantas

Fixed assets - property, plant, and equipment - are an integral part of doing business for many organisations, but they can present problems when preparing financial reports. This essay-length guide looks at...

Positive Accounting Theory and Policy Selection (Sample)

by Hercules Bantas

Many accounting practices and procedures have their foundation in positive accounting theory. This essay-length study guide explains the major tenets of positive accounting theory in simple to understand language,...