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Accounting Equation and Journal

Accounts · Chapter 3 · 3. Journal, Ledger and Trial Balance

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Topics 4

  1. Accounting equation: meaning, usefulness and effect of transactions
  2. Double entry system; classification of accounts (traditional and modern) and rules of debit and credit
  3. Journal: meaning, advantages, format; simple, compound and opening entries with narration
  4. Goods and Services Tax (GST): brief theoretical introduction

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