Introductory financial accounting:

Account Amount Date Account Balance Amount Account Bank Amount Account Debit Credit accounting equation accounting period accounting standards Accruals Accumulated depreciation allowance for credit Amount Date Account bad debts Bank loan book value Calculation capital Retained Income cash flows Company law company’s corporation tax Cost of sales Credit Date Account credit losses CRH plc Current liabilities customers Date Account Amount Date Account Bank Date Account Debit Depreciation charge Depreciation on Machine dividends ended 31 December entity Entry to Record Equity Equity share Equity share capital Figure finance costs financial position financial statements firm firm’s Gross profit income statement increase Insurance Issued share capital Journal Entry Motor vehicle Non-current liabilities paid Payables payment plant and equipment Prepare Profit before finance Purchases Rent Revenue share capital Retained Share premium shareholders SOFP statement of cash statement of financial Table Total equity transactions trial balance