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

director

Timothy Swartz

producer

Frank Wilson

production company

Pennsylvania State University

WPSX-TV

Language

English

Duration

00:30:00:00

Colour

Colour

ACMI Identifier

38313

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

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 January 2021 |publisher=Australian Centre for the Moving Image}}