Comptabilité financière

Principles of Bookkeeping And Accounting. Thousands of years ago, there were no standard permanent records of business transactions, but with…

Suspense Accounts, Errors, and its Corrections In this article, you are going to learn all that it entails in preparing…

Accounting can be classified in various ways. This includes Accounting as an information system, Accounting as a Profession, Public Accounting,…

What is a Control Account? Control Account is a memorandum account into which are transferred in totals, the various amounts…

Bank Reconciliation Statement A bank reconciliation statement is a statement drawn up to verify the cash book balance of an…

Accounting is no doubt, the universal language of business and figure. Those that fluently speak the language are called accountants.…

Question 1 You are to enter up the sales journals for the following details. Post items to the relevant accounts…

The cash book is a subsidiary book of first entry for all cash transactions. It is also a ledger book…

What are Subsidiary Books? Subsidiary books are books of prime entry used to record source documents arising from business transactions…