Tag: manual de contabilidade

Accounting Manual: course index
How an inventory program feeds your accounting
Closing the accounting period
Profit vs cash flow: why an inventory business can die while making money
The balance sheet: where an inventory business stands
The income statement: from sales to net profit
Equity: capital, profits and owner withdrawals
Provisions: doubtful receivables, obsolescence and impairment
Fixed assets and depreciation
Taxes on purchases and sales: general principles
Advances and loans: employees, contractors and third parties
Bank accounts and bank reconciliation
Cash and the cash account: recording, counting and differences
Sales discounts: trade, early-payment and promotional
Customer returns and credit notes in accounting
Credit sales: the accounts receivable account and how to manage it
How to record a sale: revenue, cost of sales and inventory
Opening and closing inventory: from stock on hand to cost of sales
Inventory adjustments and how to record them in accounting
Purchase discounts, returns and credit notes
How to record an inventory purchase in accounting
Source documents: the invoice, the receipt and the voucher behind accounting
The accounting cycle: from transaction to financial statement
Accounts and the chart of accounts: how information is coded
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