1: Depreciation 1 - Approach to Disposal

Approach, without figures

2: Depreciation 2 - Approach to P&L Expense

Approach, without figures

3: Depreciation 3 - Disposal

Worked Example

4: Depreciation 4 - P&L Expense

Worked Example

5: Patents & Investment Income

Written Off

6: Goods in Transit

7: Sale or Return

8: Dividends

Preference & Ordinary

9: Suspense - Discount

Entered in Only 1 account

10: Suspense - Debenture Interest

Wrong figure Entered

11: Extension to Warehouse

with own Materials & Labour

12: Land & Buildings Revaluation

and Depreciation

13: Fire Damaged Stock

14: BRS - Cheque wrong amount

15: BRS - Bad Debts Written Off

16: Bad Debts Recovered

17: New Warehouse - with VAT

18: Change to Provision for Bad Debts

19: Restocking Charges

20: Drawings - Goods

21: Drawings - Interest