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Errors detected by the trial balance

Watch the video above to hear the Kaplan tutor talk through this type of error. The following types of error will cause a difference in the trial balance, and therefore …

Purchase returns day book

In the example of Nyah, we just focused on sales and sales returns transactions. We just need to remember that the same rules apply to purchases also. So a quick …

The subsidiary ledger

Shortly we’ll have a look at the example referred to in the previous video. However, before we do let’s briefly go through how information is entered into the various records. …

The cash book

Watch the video to hear the Kaplan tutor show us the cash books again. We will consider them in detail here. Understanding the workings of the cashbook is important before …

Control account

Let’s revisit the two main controls accounts: the sales ledger control account and the purchase ledger control account. After a quick recap we will look at how each control accounts …