Unit 2 Cash Accounting - School of Accounting Corporate...

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BFA103 – Financial Accounting and Decision Making 2 nd Semester 2009 ___________________________________ School of Accounting & Corporate Governance
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School of Accounting & Corporate Governance BFA103 Financial Accounting & Decision Making Unit 2 Cash Accounting ___________________________________
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School of Accounting & Corporate Governance BFA103 Financial Accounting & Decision Making Unit 2 - Cash Accounting Objectives: For the student to develop an understanding of: cash only businesses; the characteristics of cash records; recording cash transactions preparing bank reconciliation; reports for a cash only business. ___________________________________
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School of Accounting & Corporate Governance BFA103 Financial Accounting & Decision Making References: Cash Accounting Fleay, D. & Poustie, N. 1996, TAFE accounting: financial accounting applications , Nelson, Melbourne. Bank Reconciliation Statements: Jackling, B., Raar, J., Williams, B., & Wines, G. 2007, Accounting a framework for decision making , McGraw- Hill, Sydney. Chapter 6. Weygandt, J., Chalmers, K., Mitrione, L., Yuen, S., Fyfe, M. 2007, Principles of accounting , Wiley, Melbourne. Chapter 8. ___________________________________
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School of Accounting & Corporate Governance BFA103 Financial Accounting & Decision Making Cash books The two main cash books are: - Cash Receipts Book - Cash Payments Book ___________________________________
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School of Accounting & Corporate Governance BFA103 Financial Accounting & Decision Making
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