This essential study text for the AAT Level 2 Certificate in Accounting prepares you to pass the Q2022 Unit’s Introduction to Bookkeeping.
You will gain an understanding of manual and digital bookkeeping systems, including the basic principles that underpin the double-entry bookkeeping system and how to process transactions.
All Osborne Books study materials are written by our expert authors in an easy-to-read style, giving you the knowledge and confidence to pass your AAT exams.
- clear chapters
- practice exam-style questions
- Case Studies
- FREE copy of eBook
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Table of Contents
- The accounting system
- Financial documents for sales
- Double-entry and the accounting equation
- Accounting for sales, returns and discounts
- Process receipts from customers
- Financial documents for purchases
- Accounting for purchases, returns and discounts
- Process payments to suppliers
- Cash book
- Petty cash book
- The trial balance