Accounting Foundations, the Equation and Double Entry
Builds the language of accounting from users and elements to the equation, double entry and the first recording cycle.
Read the whole first subject without an account: its lessons, summary and review questions.
Subject lessons
- Lesson 1 The role of accounting, information users and statement elements
- Lesson 2 The accounting equation and transaction analysis
- Lesson 3 Accounts, debits, credits and double-entry recording
- Lesson 4 From transaction to journal, ledger and trial balance
- Integrated subject summary Review questions
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