|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/journal-entries-rectifications-of-errors/
课程评论：没有评论
课程名称：无会计规则的分录会计 概述：在这系列视频中，会计学习者将学习如何通过分录进行会计处理。课程涵盖了与商业相关的多种交易，例如商人销售商品或服务、购买商品或服务、企业产生的费用、为企业筹集资金、申请银行贷款、购买固定资产以及企业投资等。这些交易都需要通过分录在簿记和会计中记录。分录的准备以及在条目后写出说明都是会计师必须掌握的重要任务。每笔会计交易需按照特定格式进行记录，分录中左侧称为借方，右侧称为贷方，左右两侧的总额始终相等。 通过本课程，学生将首先理解损益表和资产负债表中的各种项目，随后学习如何基于资产负债表进行交易分录。该系列课程采用独特技巧，帮助学习者利用资产负债表准备分录。课程使用“左侧”和“右侧”这一术语，并结合会计术语“借方”和“贷方”，使学习者能将会计与数学相联系，因每个人在学习会计之前都学习过数学。 此外，课程还将讨论会计师在记录交易时常见的错误，如销售误记录为购买、错误计算交易金额等。通过纠正分录，学生将学习如何修正这些会计错误，以反映正确的财务状况。学习本课程无需任何软件或额外材料。
In this series of videos learners of accountancy will learn how to do accounting with the help of Journal Entries.Any business related transaction like sale of goods or services by businessman, purchases of goods or services, expenses incurred by business, raising of funds for business , raising of bank loan for business, Purchases of fixed assets , Investments made by business etc. are recorded in book keeping and accounting with the help of Journal Entries. Preparation of Journal Entries and writing narration after the entry is important task accountant need to know. Each and every transaction in accounting is written in special format while journalizing the transaction. Accountant write something on Left Hand Side in journal entry also called as Debit Side and write something on Right Hand Side in journal entry also called as Credit Side. Total of Left hand side always equals total of Right Hand Side in Journal Entry.Student and learners of accounting through these series will first understand what are the various items appear in profit & loss account and balance sheet and based on that students will learn how to journalize the transactions with the help of balance sheet.Unique technique used in this series help the learners how to prepare journal entries with the help of balance sheet.I have made use of word Left Hand Side and Right Hand Side along with accounting language word Debit & Credit so that learners can correlate accounting with the mathematics as everyone of us have learn mathematics before learning accounting.Sometimes accountant makes mistakes while recording transactions e.g. sales is incorrectly recorded as purchases or purchase of computer mistakenly considered as purchase of goods or incorrect amount is taken while recording of transaction etc. and with the help of rectification Journal Entry students will learn how to rectify these errors in accounting and show correct financial position.You need not require any software or additional material to learn from this course.
