Carol Costa's Alpha Teach Yourself Accounting in 24 Hours PDF

By Carol Costa

ISBN-10: 0028641582

ISBN-13: 9780028641584

ISBN-10: 0585427976

ISBN-13: 9780585427973

Be a professional very quickly …

excellent for bookkeepers, accounting clerks, and small company proprietors, this useful advisor is going past basic accounting rules to educate readers how one can arrange and deal with their businesses’ books. during this re-creation, readers will locate thoroughly revised and up to date info on dealing with revenues and prone, and up-to-date tax info reflecting alterations within the tax code.

• ideal for the various working towards accountants who're unlicensed bookkeepers, accounting clerks, and small enterprise owners
• There are 3.1 million accountants, bookkeepers, and accounting clerks within the U.S.
• There are an predicted 23 million small enterprise vendors within the united states, a lot of whom deal with their very own books

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Extra resources for Alpha Teach Yourself Accounting in 24 Hours

Sample text

DEPRECIATING ASSETS You have already learned that separate accounts in the Asset section of the General Ledger are used to record the cost of major expenditures for property used for business purposes. You have also learned that depreciation accounts are set up for these assets to record the decrease in their value month to month and year to year. Depreciation is an expense and a deduction for tax purposes. It is often recorded only at the end of the year after the company’s tax return is filed.

This is a brief explanation of the entry that has been posted. • Posting debits and credits 26 Hour 3 GO TO . Refer to Hour 6, “Daily Sales Transactions,” to learn how to post these transactions to the General Ledger. • Debit or Credit. The amount of the transaction will be recorded in either the Debit or the Credit column. The ending balance of the account will also appear in either the Debit or the Credit column, depending on the balance of the account when it is being reviewed. Pads of columned ledger paper can be purchased at any office supply store to help you set up your General Ledger pages.

Pads of columned ledger paper can be purchased at any office supply store to help you set up your General Ledger pages. Here is a sample of how the cash accounts will look when they are transferred to the General Ledger: Date Ref. No. 00 All the accounts in the Chart of Accounts will be set up in exactly the same way. Since no transactions have been posted, there are no entries in the Date or Reference No. columns, and the balances of the accounts are still at zero. However, the account balance will change each time an entry is posted to the account.

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Alpha Teach Yourself Accounting in 24 Hours by Carol Costa


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