Rules and tools

United States, 1985

TV show
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Episode number 2 of Series “Principles of accounting”.
This program focuses on the basic “rules” of accounting - Debits/ Credits and the basic “tools” of accounting - Journals/Ledgers. It is explained and demonstrated by using the basic accounting equation “assets = liabilities + owner’s equity” how to determine which accounts are involved and then to analyse and record transactions using the Debit/ Credit (or double entry) rule. Journals and Ledgers are the tools for recording transactions, with Journals showing a chronological listing and Ledgers maintaining a running total of transactions in each account. Using the rules and tools of accounting it is shown how to finally produce a Balance Sheet.

Credits

producer

Frank Wilson

production company

Pennsylvania State University

WPSX-TV

Duration

00:30:00:00

Production places
United States
Production dates
1985

Appears in

Principles of accounting

Group of items

Principles of accounting

Explore

Collection metadata

ACMI Identifier

303570

Language

English

Subject categories

Advertising, Film, Journalism, Mass Media & TV → Television

Agriculture, Business, Commerce & Industry → Accounting

Agriculture, Business, Commerce & Industry → Financial statements

Economics, Philosophy, Politics, Religion & Sociology → Accounting

Educational & Instructional

Educational & Instructional → Instructional

Mathematics, Science & Technology → Accounting

Television

Sound/audio

Sound

Colour

Colour

Holdings

VHS; Access Print (Section 1)

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If you would like to cite this item, please use the following template: {{cite web |url=https://acmi.net.au/works/82421--rules-and-tools/ |title=Rules and tools |author=Australian Centre for the Moving Image |access-date=20 September 2021 |publisher=Australian Centre for the Moving Image}}