Accounting · Year 12 · Introduction to Financial Accounting · 1.º Período
Double-Entry Bookkeeping
Introduces the principles of double-entry bookkeeping, including the recording of transactions in ledger accounts and the preparation of a trial balance.
National Curriculum Attainment TargetsAQA AS Accounting 3.2.1AQA AS Accounting 3.2.2
About This Topic
Introduces the principles of double-entry bookkeeping, including the recording of transactions in ledger accounts and the preparation of a trial balance.
Key Questions
- How does the dual effect of transactions underpin double-entry bookkeeping?
- What are the steps to balance a ledger account?
- How is a trial balance extracted and used?
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