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Class notes

Class notes EMS

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These are a summary of class note with an example to help learners understand better. These contain theory of a swot analysis and an example.

Institution
Fourth Year / 10th Grade
Course
Mathematics and EMS

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Cost Calculations: Posting Rules:
CP=SP × 100÷100+MU
EMS-ACCOUNTING NOTES
Cash Receipt Journal

SP=CP×100+MU÷100 Dr: Bank
Cr:all other accounts

GP=SP-CP Dr:cost of sales
Cr:trading stock

MU=SP-CP÷CP×100 Cash Payments Journal

CP- Cost price Dr:Bank
SP- Selling price Cr: all other accounts
MU- Mark up
GP- Gross profit Debtors Journal

Dr:Debtors control
Cr:Sales

Dr:Cost of sales
Cr:Trading stock

Debtors Allowances
Dr:Trading stock Dr:Debtors allowances
Cr:cost of sales Cr: Debtors control
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Institution
Secondary school
Course
Mathematics and EMS
School year
200
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Written in
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Type
Class notes
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Summary of class notes
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