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e-Revolution - A Manual Accounting Practice Set

by: Wendy Pabst, Brian Perrin

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On-line Price: $47.95 (includes GST)

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Retail Price: $53.95

Publisher: John Wiley & Sons,15.11.11

Category: ACCOUNTING Level:

ISBN: 1118245121
ISBN13: 9781118245125

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e-Revolution is a manual accounting practice set. This practice set provides experience in manually recording and posting a variety of business transactions common to small businesses, so that students gain an understanding of the flow of data in an accounting system.

Many of these processes are out-of-sight in a computerised accounting system.

The practice set uses a variety of source documents to show a range of typical business events, and will show students how to extract information from source documents and then record tranasctions.

CHAPTER 1 Introduction

Business background: e-Revolution

Accounting policies

Accounting records

Accounting procedures

Account balances



CHAPTER 2 Source Documents - April 2012


General Journal

Sales Journal

Purchases Journal

Cash Payments Journal

Cash Receipts Journal

Subsidiary Ledgers

Inventory Subsidiary Ledger

Accounts Receivable Ledger

Accounts Payable Ledger

General Ledger - T Format

General Ledger - Running Balance Format


Schedules of Subsidiary Ledgers

Bank Reconciliation Statement


Income Statement

Balance Sheet

Post-Closing Trial Balance

APPENDIX 1 An introduction to the GST and PAYG

APPENDIX 2 Glossary of source documents