Office Procedure

Report

Resolution

Filing

Indexing

Methods of Filing

Systems of Filing

Trade

Procedures of Trade

Home Trade

Foreign Trade

Invoice

WTO and SAFTA

Means of Payment

Financial Institution

Central Bank

Commercial Bank

Development Bank

Types of Development Bank

Cheque

Rules of Issuing a Cheque

Insurance

Life Insurance

Non-life Insurance

Advantages and Disadvantages of Insurance

Investment Funds

Trial Balance

Accounting Errors

Locating Errors

Final Accounts

Trading Account

Profit and Loss Account

Balance Sheet

Items Included in Balance Sheet

Adjustments in Final Accounts

Items Included in Profit and Loss Account

Items Included in Trading Account

Government Accounting

New Accounting System and Its Features

Objectives, Importance and Limitations of New Accounting System

Levels of New Accounting System

Auditing

Types of Audit

Offices related to Government Accounting

Classification of Expenditure under New Accounting System

Journal Voucher

Journal Voucher for Budget Expenditure and Annual Closing

Journal Voucher for Advance Transactions

Journal Voucher for Miscellaneous Transactions

Distribution of Salary and Its Deductions

Security Deposit, Loan and Budget Transfer

Budget Sheet

Procedures of Preparation and Closing of Budget Sheet

Monthly Statement

Statement of Expenditure

Statement of Advance, Revenue and Security Deposit

Bank Reconciliation Statement (AGF No. 15)

Bank Cash Book

Preparation of Bank Cash Book

Petty Cash Book

Petty Cash Fund

Systems of Petty Cash Fund