Manufacturing Account template give learners an outline for a manufacturing account preparation. It outlines the cost of raw materials consumed, PRIME COST, factory overheads (which are also known as fixed or indirect costs), opening and closing work in progress and the total manufacturing cost (sometimes referred to as total cost of production or production cost) This resource can be used for City and Guilds Bookkeeping and Accounts Level 3 and BGCSE examinations.

Objectives Define department Explain Departmental Accounting List purposes for accounting by departments Describe the columnar method for preparing departmental accounts Identify the different methods of allocating expenses for departments BGCSE Syllabus

Worksheet for Bookkeeping and Accounts Explain Departmental Accounting List purposes for accounting by department Allocate expense for departments using different methods Prepare Departmental Account in Columnar form City and Guilds and BGCSE syllabus

This interactive PowerPoint presentation focuses on the errors that affect the trial balance agreement. It covers: The errors that cause the trial balance not to agree Demonstrate the corrections of errors using T-accounts Demonstrate how to record error corrections in the general journal Explains the purpose of a suspense account Prepare a suspense account to correct errors Included are sides with learner activities and home work question. This resource covers the syllabus for City and Guilds Level 2 for Bookkeeping and Accounts as well as BGCSE Bookkeeping and Accounts

Revision notes with explained and worked examples that covers the errors affecting the trial balance agreement and the Suspense Account. This resource focuses on: How to correct errors using T-accounts How to record error corrections in the general journal Explain the purpose of a suspense account Prepare a suspense account to correct errors This resource can be used for the City and Guilds Bookkeeping and Accounts Level 2 syllabus as well as BGCSE Bookkeeping and Accounts .

Activities include: calculation of PRIME COST, cost of raw material consumed, direct and indirect labour, direct and indirect expenses, direct materials, calculation of factory overheads, work in progress and total manufacturing cost. Learners will also differentiate between fixed/indirect costs and variable/direct costs. Can be used for City and Guilds Level 3 bookkeeping and Accounting as well as BGCSE Examinations.

Worksheet on errors affecting Trial Balance Agreement and the Suspense Account. This resource has three activities that covers: The errors that cause the trial balance not to agree Corrections of errors using T-accounts Recording error corrections in the general journal Explain the purpose of a suspense account Prepare a suspense account to correct errors These activities can be used for the City and Guilds Bookkeeping and Accounts Level 2 syllabus as well as the BGCSE Bookkeeping and Accounts syllabus.

Blank Departmental Account editable template. Columnar Form Template BGCSE syllabus

This chart outlines, explains and give examples of the following errors that has no affect on the trial balance agreement: Error of Omission Error of Commission Error of Principle Error of Original Entry Complete reversal of entries Compensating errors This resource also outline that each error would have on the suspense account. This resources is suitable for the City and Guilds Level 2 Bookkeeping and Accounts examination as well as the BGCSE Bookkeeping and Accounts examination.