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Correction of Errors Wrong Entries Identify wrong entries An accounting error is a non-fraudulent discrepancy in financial documentation. The term is used in financial reporting. Types of accounting errors include: Accounting errors can occur in double entry bookkeeping for a
General Journal The Purpose of General Journal Explain the purpose of the General journal You are an accounting student; you do not need to be told just how difficult accounting can be. Accountants analyze business transactions and record them in
Sources of Government Funds and Expenditure Estimates Indentify sources of government funds and Expenditure Estimates Government revenue refer to the income generated by the government through various income sources inside and outside the particular government, As to any other person
Meaning of Government Counting Terminology Meaning of the term Accounting Define the term accounting Accounting is the systematic and comprehensive recording of financial transactions pertaining to a business. Accounting also refers to the process of summarizing, analyzing and reporting these
Bank Reconciliation Statement Meaning of Bank Reconciliation Statement Define Bank reconciliation Statement Bank reconciliation is the process of matching the balances in an entity’s accounting records for a cash account to the corresponding information on a bank statement. The goal
Petty Cash and Impress System (Column Petty Cash Book) Operation of the Petty Cash Book Determine the operation of the petty cash Book Petty Cash Book: Petty cash book is a kind of cash book which records large number of
Books of Prime Entry The Meaning of Books of Original Entry or Subsidiary Books Give the meaning of books of original entry or subsidiary books The ledger accounts of a business are the main source of information used to prepare
Elementary Balance Sheet The Balance Sheet Define the balance sheet The balance sheet, also called the statement of financial position, is the third general purpose financial statement prepared during the accounting cycle. It reports a company’s assets, liabilities, and equity
Elementary Trading Profit and Loss Accounts Final accounts give a concise idea about the profitability and financial position of a business to its management, owners, and other interested parties. All business transactions are first recorded in a journal. They are then
Stock Difference between Stock at Start and Stock at Close Distinguish between stock at start and stock at close Stock is the value of the goods that you have on hand to sell to your customers. If you sell services
What is Agriculture? Agriculture refers to a fundamental human activity, which i...
POPULATION STUDIES Is the general activities carried out for the purpose of acqu...
CONCEPT OF SOIL AND SOIL PROFILE Soil appears very complex and thus differe...
GROUND WATER WATER CYCLE Rain falls on the earth surface in filtrates (soaks int...
THEORIES THEORY OF ISOSTASY Denudation has been going on the continents where to...
GLOBE Is the model of the earth Earth Is ball of rock partly covered by wat...
Photograph are the true image pictures showing truly appearance of the earth’s...
What is a map? Map is a scaled conventional representation of the whole or any o...
INTRODUCTION TO SURVEYING Surveying is an art or a science of measuring and reco...
Definitions of Research – Research is the systematic investigation into a...
STATISTICS Statistics is a branch that deals with every aspect of the data. Stat...
