This is made up of cash column, bank column and discount column on both sides of the cash book. CASH DISCOUNT: This is an allowance received or reduction made when cash is paid promptly. It is classified into discount allowed and discount received. Discount Allowed – Is an allowance or reduction given by the business […]
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A petty cash book is a cash book used for recording small or minor expenses of the business. Petty means small, the minor expenses may include postage stamp, carriage, telegram, stationary, telephone, envelopes etc. To establish the petty cash an amount called cash float is disbursted to the petty cashier in the beginning of a
Ledger is a principal book in which transaction are recorded in a summarize form. It is final destination of all transactions in the subsidiary book
THE CLERICAL STAFF The office staff/clerical officer An officer staff or a clerical officer is an employee or a worker of an organisation who perform clerical and administrative duties in an office. A clerk who keeps records concerning the financial transactions of the organisation is called an account clerk. Clerical Works or duties Some
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The duties of a receptionist can be divided into two namely: Receiving callers or visitors Handling Telephone calls Receiving callers or visitors She receives visitors warmly She must make an appointment with visitors She makes visitors comfortable while waiting for an office She must receive and give information concerning the organisation She must direct the
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BUSINESS LETTERS INTRODUCTION: A business letter is also known as an official or formal letter. Some of the distinguishing features of a formal letter are: (i) the two addresses of the addressee and the addresser, (ii) the salutation, etc  LAYOUT This is the style of display of a letter. There are two styles which
Definition of an office. An office is a place or a room set aside in an organization for performing clerical and administrative duties. It is the centre of all clerical activities in an organization or establishment. Clerical and administrative duties can simply be referral to as: Written work Record keeping Receiving and giving information etc.
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ERASING TECHNIQUES  ERASING TECHNIQUES                                                           In typewriting work, errors and mistakes must be corrected. To produce accurate documents all errors must be neatly corrected. When errors are found in a typed work, the following materials can be used to erase the error: Typing eraser Correction fluid Correction paper  Typing Eraser If the typewriter eraser
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