APPSC Paper I · Study notes

Financial accounting notes for APPSC Paper I

10 notes in 5 chapters. Open a chapter, or go straight to a note.

4.1 Accounting basics: concepts, conventions and the accounting process 2

4.1.1Accounting: meaning, users, accounting concepts and conventionsRead here
4.1.2The accounting process: accounting equation, double entry, types of accounts and rules of debit and creditRead here

4.2 Journal, ledger and subsidiary books 2

4.2.1Journal and ledger: journalising, posting and balancing accounts
4.2.2Subsidiary books: cash book (single, double, triple column, petty cash), purchases, sales, returns and bills books

4.3 Bank reconciliation and trial balance 2

4.4 Final accounts, errors and rectification 2

4.5 Depreciation, reserves, single entry and non-trading concerns 2

All APPSC Paper I notes · APPSC Paper I syllabus

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