Course Notes  

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We have included a few course notes on several major topics of accounting for those who are interested in the subject or want to know more about the subject.  These major topics include:

What is accounting?

Types of accounts and ledgers

Double entry principles and the accounting equation (Part 1)

      Double entry principles and the accounting equation (Part 2)

The Trial Balance

The Trading and Profit and Loss Account

The Balance Sheet

Bad debts and Provision for doubtful debts

        - Notes (Part I)     -Notes (Part II)    - Answer (Unit Test 01)    - Answer (Unit Test 02)    - Answer (Unit Test 03)

Capital and Revenue Expenditure

        - Notes (including answers to exercises)    

Depreciation

        - Notes (Part I)     - Notes (Part II)    - Notes (Part III)    - Exercises 01    - Answer (Unit Test 01)    - Answer (Unit Test 02)

         - Answer (Unit Test 03)

Books of Original Entry

        - The Four Journals     - Cash Book (Part I)    - Cash Book (Part II)      - General Journal 

Suspense Account and Correction of Errors

        - Notes (Part I)     - Notes (Part II)    - Exercises 01      - Answer (Unit Test 01) 

Issues of Shares and Debentures

        - Notes (Part I)     - Notes (Part II)    - Exercises 01 

Final Accounts (Sole traders)

        - Exercises 01       - Exercises 02       - Answer (Unit Test 01)

Company Accounts (Limited companies)

        - Notes (Part I)       

Income and Expenditure Accounts

        - Notes (Part I)

* Answers to Other Exercises (MS Excel format) *　

* Place your mouse over the topic (and the icon above), do a right-click, select "Save target as ..." and download your file(s).