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What are the errors that do not affect trial balance?

What are the errors that do not affect trial balance?Trial balance is prepared when transactions posted into the accounts are balanced up. The trial balance is then prepared to chec...

Business Transactions and Accounting Equation

Business Transactions and Accounting Equation Accounting equation signifies that the Assets of a business are always equal to the Liabilities and Owner s Equity (Capital). This is e...

VAT Journal Entries

VAT Journal Entries There is much confusion about the VAT journal entries. I have written down this article to clear the understanding about VAT entries, which will help in making ...

Brexit and Accountants

From my personal perspective, currently there are various factors that are contributing as key challenges for the UK economy. Recently, the EU referendum has had a significant impact ...

Dumping of FMCG

Meaning: Dumping, generally means sell of goods to another country at less than the cost of production, but technically dumping is not selling of goods at a loss, but it is a strategy...

How to Ace the Professional Accountancy exams!

#145I know someone with a First from Cambridge who failed all the first stage exams and got sacked Apparently, each module has the same amount of content as a degree If...

Cash flow statement

The cash flow statement provides information beyond that available from the income statement, which is based on accrual, rather than cash accounting. The cash flow statement provid...


BUDGETING Business activities for the future period are planned with forecast in systematic way by planning ,organizing ,coordinating and directing towards to achieve a fixed objectiv...

How to be come a better teacher

A few months ago a colleague asked me to recommend a book for his new department reading group. I rattled off the names of several, but then wondered if a packet of articles might...

Errors and suspension account

Trial Balance After completing the double entries we close the ledger accounts and day books and then listings all of the balances in a sheet in order to find or confirm that our entr...
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