Written on Jul, 18, 2012 by in | Leave a comment

Trial balance is prepared with the help of ledger accounts, cash book and bank book.  It is compulsory for every business firm to prepare trial balance because without preparing the trial balance, it is not possible to prepare final accounts. More over, with the help of trial balance, arithmetical mistakes in entries, postings and balancing, can be traced out. After …

Written on Jul, 15, 2012 by in | Leave a comment
ledger-2

Ledger posting is very important part of accounting system. As we know that to reach to any financial result, we have to go through so many process. For example, first of all, we must know to maintain proper account records. To maintain proper account records, one must know proper accounting system. And proper accounting system includes following important steps to …

Written on Jul, 07, 2012 by in | 2 Comments.

For recording the business transactions, first of all, the vouchers are prepared by accountants. As we know that different types of vouchers are prepared for different type of transactions. Preparation of vouchers is very very responsible job. Proper allocation of accounting heads should be done by accountant as per the nature of transaction. After preparation of vouchers, now, question arises …

Written on Jul, 01, 2012 by in | 1 Comment.

Voucher preparation is very important and responsible job of an accountant. Before he prepares the vouchers, he has to clear the following terms:- What is Voucher ? First of all, we would like to understand the meaning of voucher. Voucher is a very primary accounting record which shows the authenticity of the transactions. In business so many transactions take place. …


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