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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 1,
Electricity a c 2,
Telephone a c 3
32  cards
Balance Sheet and PNL
What is on a balance sheet 1,
What is on a trading pnl 2,
Fixed assets 3
27  cards
Extended Trial Balance
Step by step what to do 1,
What does provision mean 2,
What is on balance sheet 3
30  cards
Bad Debts and provision for doubtful debtors
What is a bad debt 1,
To write off a bad debt you will 2,
What is provision for doubtful de...
9  cards
Depreciation
Straight lime method formula depr...,
Reducing balance method 2,
Provision for depreciation have w...
3  cards
Capital and Revenue
Capital expenditure 1,
Examples of capital expenditure 2,
Revenue expenditure 3
4  cards
Control accounts
Sales ledger 1,
Purchase ledger 2,
What is not recorded 3
3  cards
Error and correction of error
Error commission 1,
Error of principle 2,
Error of original entry 3
7  cards

More about
Bookkeeping level 2

  • Class purpose General learning

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