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15 cards from this deck
Four
Books of first entry, Ledgers, Trial balance, Final accounts
Records where transactions are initially recorded from source docs
Sales invoices, purchase receipts, bank statements
Analysed cash book
All cash receipts and payments
Books where totals transferred & organised by account type
General ledger
Assets, liabilities, income, expenses
List of balances from ACB & GL to verify accuracy
Accuracy check before preparing final accounts
Before preparing final accounts
Shows complete financial position & performance over a period
Income statement 1, Income statement 2, Statement of fin. pos.
End of the financial year
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