Accounting Welcome to the Accounting keypoint page. Use the titles below to browse around. Search for: Meaning of Accounting Book Keeping Definition Brief History of Accounting Accounting Principles and Conventions The Business Entity Concept Monetary Concepts Cost Concept Going Concern Concept Dual Concept Realization Concept Accrual Concept Periodicity Concept Consistency Conventions Materiality Convention Conservatism Convention Personal Account Impersonal Account Debit Balances Credit balances Ledger CashBook Subsidiary Books Cash Discounts Trade Discount Purchases Book Sales Book Purchases Returns Book Sales Returns Book The Double Entry System of an Account Factors that may affect the trail balance totals agreement Factors that Affects the Trial Balance Agreement Methods of Locating Errors that May Affect Agreement of the Trial Balance Suspense Account Uses of Trial Balance Capital Items Capital Expenditure Revenue Items Revenue Expenditure Classification of Expenditure Receipt and Payment Accounts Income and Expenditure Accounts Difference b/w Receipt and Payment & Income and Expenditure Accounts Components of Subsidiary Book Sales Day Book Purchases Day Book Returns Outward Day Book Return Inward Book Journal / General Journal The Double Column Cash Book Bank Reconciliation Statement Control Accounts Sales (Debtors) Control Ledger Accounts Debit and Credit Entries Analysis of Entries in the Debtors Ledger Control Account Purchases Ledger Control Accounts Characteristics of Purchases Ledger Control Accounts Application of Double Entry System Incomplete Records Trading Accounts Stocks Purchases The Carriages Carriage Inwards Carriage Outwards Returns Sales Profit and Loss Account Administrative Expenses Financial Appropriation Selling and Distribution Expenses Interest and Income Receivable The Balance Sheet The Joint Venture Accounts Consignment Account Agent’s Commission The Book of Accounts The Account Sales Treatment of Closing Stock Manufacturing Account Partnership Accounts Interest on capital Salaries Final Accounts of Limited Liabilities Companies Private and Public Companies Trading, Profit and Loss Accounts The Appropriation Account The Balance Sheet Directors Current Account Departmental Accounts
