1. pdst 2014  www. pdst. ie Alternative Plan for 5 th Year Accounting Maura Fehily

2. pdst 2014  www. pdst. ie KWL KWL

3. pdst 2014  www. pdst. ie 3 rd Year Students T/Y Students

4. pdst 2014  www. pdst. ie Alternative Plan( Use the hyperlink plans) Double Entry/Trial Balance Trading, Profit & Loss and Balance Sheet Incomplete Records Service a/c Club a/c Depreciation Bank Reconciliation Control a/c

5. pdst 2014  www. pdst. ie What is a transaction?

6. pdst 2014  www. pdst. ie 2 PEOPLE INVOVED RECEIVER GIVER

7. pdst 2014  www. pdst. ie Debit Credit RECEIVER GIVER

8. pdst 2014  www. pdst. ie 5 th Year Worksheet September 2014 1. Sold goods for 200€ cash Debit________ Credit________ 2 Bought goods for 2,000€ bank Debit________ Credit________ 3 Purchased goods on credit 2,100€ from Mary Murphy Debit________ Credit________ 4 Purchased goods on credit 6,200€ from Sophie O’Brien Debit________ Credit________ 5 Sold goods for 1,200€ on Credit to Pat Dunne Debit________ Credit________

9. pdst 2014  www. pdst. ie sport Debit Assets Expenses Purchases €Credit Liabilities Gains Sales €

10. pdst 2014  www. pdst. ie Similarities Club/Service/Business Accumulated Fund/Capital Cash/Bank Final Accounts

11. pdst 2014  www. pdst. ie Adjustments Expense a/c (Stationary a/c) Opening Balance Bank Cash Balance b/d € 25 100 125 250 230 Prepaid Closing Balance c/d € 20 230 ___ 250

12. Fís Foghlaim Forbairt  www. pdst. ie