Ch 2 - Theory and Method
CPAR - Auditing Problem Liabilities
Principles-Accounting
Bank Branch Audit Manual
IFRS 3
SAP - ERP
Chapter 5 transactions that affect revenue, expenses, and
Chapter 4 transactions that effect assets, liabilities, and
Prof Seema Chakrabarti Preparing books of Accounts…..
6–16–1 1-1 Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin.
Accruals and Prepayments Accruals in the balance sheet are (current) liabilities, prepayments are (current) assets. They arise because of the accruals.
1 Liquidity Management Techniques Pooling and Cash Concentration.
