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Bookkeeping level 2

This class was created by Brainscape user Christopher White. Visit their profile to learn more about the creator.

By: Christopher White
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Decks in this class (8)

DEBIT / CREDIT Accounts and Accruals and Prepayments
Rent a c,
Electricity a c,
Telephone a c
32  cards
Balance Sheet and PNL
What is on a balance sheet,
What is on a trading pnl,
Fixed assets
27  cards
Extended Trial Balance
Step by step what to do,
What does provision mean,
What is on balance sheet
30  cards
Bad Debts and provision for doubtful debtors
What is a bad debt,
To write off a bad debt you will,
What is provision for doubtful de...
9  cards
Depreciation
Straight lime method formula depr...,
Reducing balance method,
Provision for depreciation have w...
3  cards
Capital and Revenue
Capital expenditure,
Examples of capital expenditure,
Revenue expenditure
4  cards
Control accounts
Sales ledger,
Purchase ledger,
What is not recorded
3  cards
Error and correction of error
Error commission,
Error of principle,
Error of original entry
7  cards

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Bookkeeping level 2

  • Class purpose General learning

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