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Non-Integrated Accounts Notes

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This notes consists of
1. Learning Objectives
2. Non-Integrated Accounting Meaning
3. Principal Ledgers
  • Cost Ledger
  • Stores/Stock Ledger
  • Work in Progress Ledger
  • Finished Goods Ledger
4. Principal Accounts
  • General Ledger adjustment A/c
  • Stores Ledger Control A/c
  • Work in Progress Control A/c
  • Finished Goods Control A/c
  • Wages Control Account
  • Manufacturing Control A/c
  • Selling and Distribution Over Head Control A/c
  • Cost of Sales A/c
  • Costing Profit & Loss Account
5. Scheme of Entries
6. Reconciliation of Cost & Financial Accounts
7. Illustrations - Answers

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