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Home / Accounts / Ledgers and the Trial Balance
  • Introduction to Accounting
    • Concept of Accounting
    • Types of Business Organizations
      • Sole Trader
      • Partnership
      • Co-Operative Society
      • Corporations
      • NonProfit
    • Financial Statements
    • The Accounting Cycle
    • Accounting Concepts and Conventions
    • Accounting Processes
    • Accounting Softwares
    • Quiz
  • Balance Sheet
    • Assets, Liabilities & Capital
    • Definition & Purpose of Balance Sheet
    • Balance Sheet Equation
    • Balance Sheet Headings
    • Arrangement of Assets and Liabilities
    • Effect of Transactions on the Balance Sheet
    • Quiz
  • Books of Original Entry
    • Uses of Books of Original Entry
    • Cash & Credit Transactions
    • Source Documents
    • Recording Transactions from Source Documents
    • General Journal
    • Sales Journal
    • Purchases Journal
    • Returns Inwards Journal
    • Returns Outwards Journal
    • Cashbook
    • Petty Cashbook
    • Quiz
  • Ledgers and the Trial Balance
    • The Accounting Equation
    • Classification of Accounts
    • Accounts Rules for Double Entry
    • Asset of Stock
    • Expense and Revenue Accounts
    • Capital and Revenue Expenditure
    • Basic Double Entry
    • Balancing of Accounts
    • The Trial Balance
    • Quiz
  • Preparation and Analysis of Financial Statements
    • Financial Statements
    • The Valuation of Stock
    • The Trading and Profit and Loss Account
    • The Balance Sheet
    • Accounting Ratios
    • Mark-Up and Margin Ratios
    • Stock Turn Ratio
    • Gross Profit & Net Profit as a percentage of sales Ratios
    • Liquidity,Current & Acid Test Ratios
    • Return on Capital employed (ROCE)
    • Illustration of a Basic Financial Analysis of a Business
    • Quiz
  • End of Period Adjustments
    • Expenses and Revenues
    • Accruals and Prepayments in the Balance Sheet
    • Distinction between Bad Debts and Doubtful Debts
    • Provision for Depreciation
    • Quiz
  • Control Systems
    • The Need for Control Systems
    • Types of Accounting Errors
    • Suspense Accounts
    • The Effect of Accounting Errors on Final Accounts
    • Control Accounts
    • Sales Ledger Control Accounts and Purchases Ledger Control accounts
    • Bank Reconciliation Statement
    • Quiz

Ledgers and the Trial Balance

  • The Accounting Equation
  • Classification of Accounts
  • Accounts Rules for Double Entry
  • Asset of Stock
  • Expense and Revenue Accounts
  • Capital and Revenue Expenditure
  • Basic Double Entry
  • Balancing of Accounts
  • The Trial Balance
  • Quiz
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