BANKING DIPLOMA EXAMINATION
Banking Diploma Courses in Bangladesh under The Institute of Bankers, Bangladesh (IBB)
Accounting for Financial Services -JAIBB
Short Notes:Accrual Basis Accounting:
Under the Accrual basis accounting system transactions those changes a company's financial statements are
recorded in the periods in which the events occur.
Cash Basis Accounting:
Under the Cash basis accounting revenue is recorded when cash is received and a expense is recorded when cash is paid.
Work Sheet:
A work sheet is a multiple column form that may be used in the adjustment process and in preparing financial statements.
