2024年6月6日发(作者：瑞嘉怡)

F3 Chapter 08 Ledger Accounts and Double Entry

Provided by

Academy of Professional Accounting (APA)

Professional Accounting Education

Copyright ?? Aspace 中国ACCA特许公认会计师教育平

台

ACCA F3

Financial Accounting (FA)

财务会计 第八讲

ACCA Lecturer: Carrie NI

Copyright ?? Aspace 中国ACCA特许公认会计师教育平

台 2

C2: Ledger Accounts and Double Entry

Ledger accounting and nominal ledger

The accounting equation

Double entry bookkeeping

The journal

Day book analysis

The receivables and payables ledgers

Copyright ?? Aspace 中国ACCA特许公认会计师教育平

台 3

Ledger Accounting and Nominal Ledger

Each item in the statement of financial position or

statement of profit or loss will have an “account” (which

might be a page in a book or a record on a computer).

2024年6月6日发(作者：瑞嘉怡)

F3 Chapter 08 Ledger Accounts and Double Entry

Provided by

Academy of Professional Accounting (APA)

Professional Accounting Education

Copyright ?? Aspace 中国ACCA特许公认会计师教育平

台

ACCA F3

Financial Accounting (FA)

财务会计 第八讲

ACCA Lecturer: Carrie NI

Copyright ?? Aspace 中国ACCA特许公认会计师教育平

台 2

C2: Ledger Accounts and Double Entry

Ledger accounting and nominal ledger

The accounting equation

Double entry bookkeeping

The journal

Day book analysis

The receivables and payables ledgers

Copyright ?? Aspace 中国ACCA特许公认会计师教育平

台 3

Ledger Accounting and Nominal Ledger

Each item in the statement of financial position or

statement of profit or loss will have an “account” (which

might be a page in a book or a record on a computer).