Introduction to Accounting 2

Introduction to Accounting 2

About this workbook: This workbook builds on Intro to Accounting 1. It offers a limited company, and adds a number of common business events to account for.

This workbook has 13 modules.

1Capital
Share issue
Issue shares (journal entries)
2Loans
Long term loans
Long-term loan (journal entries)
Short term loans
Short-term loan (journal entries)
3Investments
Short term investments
Short-term investment (journal entries)
Long term investments
Long-term investment (journal entries)
4Tax
Tax
Tax payable (journal entries)
5Product returns
Purchase returns
Purchase returns (journal entries)
Sales returns
Sales returns (journal entries)
6Bad Debt
Purchases
Purchase goods (journal entries)
Sales (dubious debt)
Sell goods (dubious debt) (journal entries)
Sales (irretrievable debt)
Sell goods (irretrievable debt) (journal entries)
7Sum of digits
Depreciation (sum of digits)
Depreciation (sum of digits) (journal entries)
8Double decline
Depreciation (double decline)
Depreciation (double decline) (journal entries)
9Usage-based depreciation
Depreciation (usage)
Depreciation (usage method) (journal entries)
10Asset Disposal
Asset disposal
Asset disposal (journal entries)
11Intangible assets
Intangible assets
Intangible assets) (journal entries)
12Trading securities
Securities (trading)
Securities (trading) (journal entries)
13Securities available for sale
Securities (available for sale)
Securities (available for sale) (journal entries)
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