4.50/5 stars (756 customer reviews)

You start by learning how to do the monthly bank reconciliation and move on to uncovering and correcting errors in the trial balance and in the accruals and deferrals. Double-quiz in each section assures that you master it.

ISBN:9781884826269
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$49.00
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$49.00Member Price: $39.00

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SKU: 9781884826269 Categories: ,

130 pages [67 self-teaching + 63 self-quizzes with detailed answers]

Section 1: Where errors occur and how to find them. 10 common causes of errors. 5 areas where most errors occur. How to analyze errors to correct them.

Section 2: Performing the bank reconciliation. Step-by-step instructions on how to do a bank reconciliation and record the required journal entries. How to correct errors found on the bank statement or in the ledger Cash account.

Section 3: Using the trial balance to find errors. Finding and correcting errors in the trial balance or errors that do not show up on a trial balance.

Section 4: Correcting current-period accrual errors.

Correcting accrued expenses: How to correct an accrued expense recorded for too little or too much or omitted entirely. Correcting journal entries when the expense was originally recorded in an expense account v. a prepaid (asset) account. Impact on the financial statements if each kind of error is not corrected.

Correcting accrued revenues: How to correct accrued revenue recorded for too little or too much or omitted entirely. Correcting journal entries when the original entry was recorded in a revenue v. unearned revenue account. Impact on the financial statements if each kind of error is not corrected.

Section 5: Correcting current-period deferral errors.

Correcting deferred expenses: How to correct too little or too much expense recognized or deferred. Correcting journal entries when the prepayment was recorded in an expense account v. prepaid (asset) account. Impact on the financial statements if each kind of error is not corrected.

Correcting deferred revenues: How to correct too little or too much revenue recognized or deferred. Correcting journal entries when a payment received in advance was recorded in a revenue v. unearned revenue account. Impact on the financial statements if each kind of error is not corrected.

Publisher: AIPB

Additional information

Book Type

Softcover WorkBook, Online e-WorkBook

Series

Certified Bookkeeper Course Series: Everything you need to study for the national CB exam

  • Complete preparation for the national Certified Bookkeeper exam!
  • Double-quiz in every workbook section assures mastery of every skill!
  • Workbook quiz questions mimic the national exam questions!

 

 

 

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4.5 out of 5 stars

756 reviews

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What others are saying

  1. Jennifer

    I didn’t actually take this course. I am CPE coordinator at my CPA firm and we purchase these to help our new hires. We find them very useful for refreshers for newly graduated, but inexperienced accountants.

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  2. Charles

    Great tips for finding errors!

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  3. Elizabeth

    Helped refresh me on how to fix Accounting Errors

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  4. Richard

    Well written, easy to understand course.

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  5. Terrence

    In depth and precise.

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  6. Vicki

    Same comment as adjusting entries.

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  7. Frank

    I never knew I can study this after a long absent from traditional school, but this book has prove me wrong. The step by step teaching has really help me. I will recommend to all who want to be bookkeepers.

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  8. Tonya

    This course was a good review

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  9. Paul

    The material is easy to understand. It gives many examples and a lot of questions & answers to help study.

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  10. Sladana

    I am satisfied with all AIPB books. Very informative and well written.

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  11. David

    Material is good but need more exam questions for practice.

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  12. Meghna

    Very well explained chapters and examples, help you understand the topics. The exercises following every chapter and the sample test at the end of the coursework is very helpful.

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  13. Rinku

    After study you are able to fix errors

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  14. Hisae

    textbooks were very understanderble

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  15. Connie

    Very helpful information.. I especially liked the tips on finding errors easier.

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  16. John

    This course was very interesting and informative. It was very helpful in preparing for the Bookkeeper Certification.

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  17. Christopher

    The Correction of Accounting Errors book is a very good book for a student bookkeeper.

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  18. Meredith

    The book clearly explained how to correct accounting errors and made it very simple to understand.

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  19. Eileen

    never knew there could be so many possible errors in accounting–very informative

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  20. James

    Good

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  21. Judy

    Well written, easy to understand and retain; examples and quizzes add an extra reinforcement to knowledgebase.

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  22. Edith

    learned a lot

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  23. Julie

    Well written easy to follow.

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  24. Rita

    The quizzes were very helpful

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  25. Lynne

    Excellent for maintaining knowledge.

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  26. Esmeraldo

    The material is presented in an easy to read and understand tone, making it easy to digest.

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  27. Mai

    Great book, very detailed and informative.

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  28. Janice

    Good to learn this and have on hand when I have questions.

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  29. Lynne

    Fine, felt like it could have been harder though.

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  30. Agnieszka

    Very helpful

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