C.C.A — Consultants and Chartered Accountants

Resources — practical guides, free to use and share.

Written by our team for the profession — reference material you can read, print, and pass on.

The
Journal Entries Guide
A complete reference of accounting journal entries, topic by topic — with worked examples.
DrCr
www.ccafirm.net
C.C.A Firm · Cairo, Egypt

The Journal Entries Guide

We created this guide to help our colleagues — fresh graduates and junior accountants — build a simple, complete understanding of accounting principles — account by account, in a professional way. We believe the surest way to truly understand and retain any accounting topic is to know how it is booked: once you can write the journal entry, the concept stays with you and comes back easily whenever you need it.

Fixed Assets (EAS 10 / IAS 16)Purchase · Depreciation · Sale · Exchange · Revaluation · Impairment — with a self-test quiz
Inventory (EAS 2 / IAS 2)Purchases · Sales & COGS · Costing methods · Counts · NRV · Manufacturing — with a self-test quiz
Revenue (EAS 48 / IFRS 15)Invoices & VAT · Collections & withholding · Advances · Deferred & accrued · Contract revenue (POC) — with a self-test quiz
Leases (EAS 49 / IFRS 16)Right-of-use asset & lease liability · Amortization schedule · Lessor accounting — with a self-test quiz

More topics are on the way — this guide grows chapter by chapter.

C.C.A Firm
Fundamental Accounting Basics & Principles
The concepts every accountant must master before the first journal entry — explained simply.
www.ccafirm.net
C.C.A Firm · Cairo, Egypt

Fundamental Accounting Basics & Principles

A standalone booklet building the foundations every accountant must master — with practical examples, journal entries and a self-test quiz.