1 edition of Accounting and financial systems found in the catalog.
Accounting and financial systems
Published
2004
by Institute of Internal Auditors - UK and Ireland in London
.
Written in English
Edition Notes
| Statement | Martin Bennett...[et al.]. |
| Series | Distance learning programme |
| Contributions | Bennett, Martin., Institute of Internal Auditors - UK and Ireland. |
| The Physical Object | |
|---|---|
| Pagination | ax, 322p. ; |
| Number of Pages | 322 |
| ID Numbers | |
| Open Library | OL22819450M |
| ISBN 10 | 0906999197 |
A journal is an accounting record that displays two columns – one for debits and the other for credits. A bookkeeper, or accounting clerk, records operating transactions by debiting and crediting financial accounts such as asset, liability, equity, revenue and expense. An accounting clerk debits an expense or asset account to increase its. The difference between bookkeeping and accounting are explained here in tabular form and points. Bookkeeping is keeping proper records of the financial transactions of an entity. Accounting is recording, measuring, grouping, summarising, evaluating and reporting of transactions of the entity which are in monetary terms.
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An accounting system is a set of records and the procedures and equipment used to perform the accounting functions. Manual systems consist of journals and ledgers on paper. Computerized accounting systems consist of accounting software, computer files, computers, and related peripheral equipment such as printers.
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Principles of Accounting Systems; Special Journals; Subsidiary Ledgers and Control Accounts; Internal Control and Accounting System Design; Accounting in the Headlines; Exercises: Unit 8; Unit 9: Cash. Internal Control Structure; Cash and Internal Control; Preparing a Bank Reconciliation; Petty Cash.
