Section outline

  • Lecture Objectives:

    To teach the Students about the basic concepts of accounts,debit,credit procedure and different steps in the recording process including Journal,Ledger and trail balance and how they can use the knowledge practically.

    Lecture Outcomes:

    At the end of the session student will be:

    • You will be able to record the business transactions by using debit, credit and accounts.
    • You will be able to the right use of Journal in the recording process.
    • You will be able to know the consequence of ledger and posting in the recording process.
    • Finally,You will be able to know how to prepare a trail balance.

    Lecture Contents:

    • Debit,Credit and Accounts
    • Sequence in Recording Process
    • Journal,
    • Ledger
    • Trail Balance