Introductory Accounting N4 Student Book
Teresa-Ann Ruster
Table of Contents
Part 1 - Accounting theory, principles and concepts
Chapter 1 - The profit motive
Chapter 2 - Principles of increasing and decreasing wealth
Chapter 3 - Capital increase by rendering a service and trading
Part 2 - Forms of ownership
Chapter 1 - Kinds of enterprise
Part 3 - Documentation and authorisation of transactions
Chapter 1 - Types of source documents
Chapter 2 - The purpose and use of source documents in Accountancy
Chapter 3 - Filing documents
Chapter 4 - Authorising transactions
Part 4 - Opening a trading concern
Chapter 1 - Management decisions regarding the opening of a business
Chapter 2 - Other preparations regarding opening a business
Chapter 3 - Opening a current bank account
Part 5 - Accounting principles and definitions
Chapter 1 - Accounting concepts
Chapter 2 - The Trading Activity Cycle
Chapter 3 - The Accounting Equation
Part 6 - Traqding concerns: Double-entry principles
Chapter 1 - The double-entry principle
Chapter 2 - General Ledger entries
Chapter 3 - Posting to the General Ledger
Part 7 - The Cash Receipts Journal
Chapter 1 - The connection between the CRJ and the bank account
Chapter 2 - Uding the CRJ as a subsidiary journal
Chapter 3 - The analysis columns
Chapter 4 - Entering the source documents
Chapter 5 - Folio references in the General Ledger
Chapter 6 - Totalling and cross casting the CRJ
Chapter 7 - Posting to the General Ledger
Part 8 - The Cash Payments Journal
Chapter 1 - The connection between the CPJ and the bank account
Chapter 2 - Using the CPJ as a subsidiary journal
Chapter 3 - The analysis columns
Chapter 4 - Entering source documents
Chapter 5 - Folio references in the General Ledger
Chapter 6 - Totalling and cross casting the CPJ
Chapter 7 - Posting to the General Ledger
Part 9 - The analysis cash book
Chapter 1 - The connection between the ACB and the bank account
Chapter 2 - The analyis columns
Chapter 3 - Cash received and paid out
Chapter 4 - Blancinbg the ACB
Chapter 5 - Posting to the General Ledger
Part 10 - The Petty Cash Journal
Chapter 1 - The purpose of petty cash
Chapter 2 - Transferring money from the bank account to the petty cash account
Chapter 3 - Using petty cash vouchers
Chapter 4 - Opening a Petty Cash Journal
Chapter 5 - Cash payments from petty cash
Chapter 6 - Posting the petty cash entries and totals to the General Ledger
Chapter 7 - Balancing the Petty Cash account
Part 11 - The wages and salaries journal
Chapter 1 - Types of wage systems
Chapter 2 - Overtime remuneration
Chapter 3 - Deductions
Chapter 4 - Drawing up a Wage Journal
Chapter 5 - Drawing up a Salaries Journal
Chapter 6 - Recording wage / salary transactions in the Cash Payments Journal
Part 12 - Banck reconciliation
Chapter 1 - The aim of bank reconciliation
Chapter 2 - Bank Statement: purpose and uses
Chapter 3 - Reasons for the difference in balances
Chapter 4 - Steps to reconcile the Bank Statement and the Cash Journals / Cash Book
Chapter 5 - Reconciliation of the Bank Statement from the previous month
Chapter 6 - Payment of stopped cheques
Chapter 7 - Post-dated cheques
Part 13 - End of accouning period procedures
Chapter 1 - The Trial Balance
Chapter 2 - Calculating profit
Chapter 3 - The Balance Sheet
