INTRODUCTION TO ACCOUNTING MANUAL. Lecture on Financial Accounting guide to students and Tutors

      Аннотация: Introduction to accounting manual is a guide on some cogent topics in financial accounting, it elaborate and succinctly discuss the nature, scope and purpose of accounting, role of accountants, Historical background of accounting, Accounting concepts and conversation, Double entry book keeping system, Suspense account and corrections of errors, Trial balance, Preparation of financial statement of a sole trader, Cash book and Accounting standards (IFRS and IAS). It also comprises of well structured practical examples and solutions which will enable the students to gain more understanding of each topics. Introduction to accounting manual will be of great help to students offering financial accounting courses and their tutors. It is also a good reading material for students writing accounting professional exams.

Ключевые слова: Financial Accounting, Introduction to accounting, Lecture notes on accounting, trial balance, financial statements, Ledgers, cashbooks, bank reconciliation statement, suspense account, IFRS, IAS