Accounting and Auditing for Cooperatives
The aims of this note is to take you to the general broad areas of accounting and auditing for cooperatives. Topics covered includes: The Cash book, Petty Cash Book, and the Imprest System, Trial Balance and Suspense Accounts, Control Accounts, Bank Reconciliation, Preparation of the Final Account of a Cooperative Society, Accounts of Non – Profit Making Organisations, Financial Statements, Accounts from Incomplete Records, Basics of Cooperative Auditing, Qualities and Duties of Auditor of a Cooperative Society, Error and Fraud in the Audit of A Cooperative Society, Cooperative Audit Reports, The Registrar or Directors Report.
Author(s): National Open University of Nigeria
139 Pages 
Introduction to Accounting Notes by JacquelinePeters Richardson
This note covers the following topics: Double Entry System of Accounting, Financial Accounting and Adjustments,Analysing and Interpreting of Financial Statements and Control Systems, Financial Statements of other organizations.
Author(s): Jacqueline Peters Richardson,Ministry of Education,Trinidad and Tobago Commonwealth of Learning
185 Pages
This page offers lecture notes on Financial Accounting covering topics like balance sheet, income statement, and statement of cash flows. The course emphasizes the Accrual Accounting Process and Matching Principle. Other topics include Receivables, Inventories, Long-lived Assets, Current Liabilities, and Long-term Debt, Financial Statement Analysis, Deferred Taxes, and Business Combinations. The course is designed for students interested in pursuing careers in accounting or finance. The notes provide practical examples and exercises to help students understand financial accounting concepts and practices.
Author(s): Prof. S. P. Kothari, Massachusetts Institute of Technology
NA Pages
Accounting and Finance for Hospitality
This note covers the following topics: Basic Terms In Accounting: Accounting Principles, Accounting: Concepts and Conventions, Practical System Of Book, Keeping, Journal- Debit and Credit, Rules Of Debit and Credit, Method Of Journalisation, Ledger- Meaning Of Ledger, Utility of Ledger, Posting of Entries, Petty Cash Book, Trial Balance and Rectification Of Errors, Profit and Loss Account, Prepration of Balance Sheet, Concept and Functions of Finance and Finance Management, Statement of Changes in Financial Position, Fund Flow Analysis, Financial Statement Analysis: Ratio Analysis, Analysis of Risk and Uncertainty.
Author(s): Uttarakhand Open University
229 Pages
Principles of Financial Accounting
This note explains the following topics: Accounting Cycle for the Service Business—Cash Basis, Accounting Cycle for the Service Business, Accounting Cycle for a Merchandising Busines, Assets, Stockholders’ Equity,Capstone Experiences.
Author(s): Christine Jonick
318 Pages
Theory of Accounting and Control
Organizations are sets of contracts among individuals or groups who are motivated by self-interest to pool the resoruces and share information to achieve control in the organization. This book explores the role of accounting in implementing these contracts by controlling the resource flows among the contracting parties, and by reporting and distributing information to the current and potential participants.
Author(s): Shyam Sunder
NA Pages
Accounting Tools For Business Decision Making
This note is designed to introduce students to clear, basic understanding of the essentials of accounting. The focus is to provide an understanding of the accounting tools and techniques.
Author(s): Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso
NA Pages
