Hi

This Course enables to understand about various books of accounting. This includes Journals, Ledgers, Sub Ledgers, Subsidiary Books

This course consists of Pre-recorded video lectures explaining concept and solved examples related to various books of accounting.

The Course is divided into sections:

Section 1: Basics Journal and Ledger account

This section includes following concepts:

• Process of Accounting which shows flow of financial transactions from Journal Entries to Ledger accounts to Trial balance

• Basis of Passing an Entry - Debit credit rules two approaches - Dual concept of Accounting/ Accounting Equation and Golden rules of Accounting

• How to Pass Journal Entries. This includes solved examples

• How to post Journal Entries. This includes solved examples

• How to prepare trial balance

Section 2: General Ledger, Sub Ledger and Day books (Journals)

This section includes following concepts:

• Explanation of concept of General Ledger and Sub Ledger along with examples.

• Explanation of concept of Subsidiary Books, Day books / Journals along with examples. This includes Purchase Day Book(Purchase Journal), Purchase Return Day book (Purchase Return Journal), Sales Day book (Sales Journal), Sales Return Book (Sales Return Journal)

Section 3 : All about Cash book

This section includes following concepts:

• Meaning and Concept of Cashbook

• Explanation of How to prepare single column cash book along with Solved Example

• Explanation of How to prepare double column cash book along with Solved Example

• Concept of Petty cash book along with solved example.

• Explanation of concept of Imprest system in petty cash book

Happy Learning

Vanijyavidya