Accounting

The Accounting eGuide is broken down into two sections: financial accounting and management accounting. It covers accounting concepts, double-entry book-keeping, books of prime entry, leading to the creation of financial statements outlining adjustments such as accruals, bad debts, and depreciation. Important ad-hoc topics are then covered, such as bank reconciliation, suspense and control accounts. Further topics include accounts of a manufacturer, partnership, company, and non-profit making organisations. The eGuide then looks at management accounting topics of budgeting, cost classification and break-even analysis.