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23.00  THE LEDGER (16 LESSONS)

23.10   SPECIFIC OBJECTIVES

23.20 CONTENT

23.21   Meaning and purpose of a ledger

23.22   Concept of double entry

23.23   Meaning and format of a ledger account

23.24   Rules of posting of various ledger accounts

          a) Assets accounts

          b) Liability accounts

          c) Expenses accounts

          d) Revenue accounts

          e) Capital accounts

23.25   Recording business transaction in the ledger accounts

23.26   Balancing a ledger account

23.27   The trial balance

23.28   Purpose and limitations of a trial balance

23.29   Classification of ledger accounts

23.30   Types of ledgers.