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Vocational & Technical

Book Keeping

Covers the basics of recording financial transactions, ledger accounts, and trial balance.

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Topics
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Practice Questions

Topics to Revise

1

Basic Bookkeeping

5 key points

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Key Points: Basic Bookkeeping

  • Assets = Liabilities + Capital (accounting equation)
  • Invoice: bill from seller; Receipt: proof of payment
  • Cash Book records all cash and bank transactions
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