SOFA Accounting & Shorthand

Call Directions Website Contact the business

SOFA Accounting & Shorthand Accounting | Bookkeeping | Financial Accounting | Shorthand | Tutorials

SOFA Accounting & Shorthand
Making Accounting and Shorthand simple, practical, and easy to understand. 📚
Learn • Understand • Practise — from the basics to advanced concepts.

26/09/2026

Bank Reconciliation Statement Illustration & Solution
Step by step solution to the illustration question where:
1. Adjusted Cashbook is Prepared
2. Preparation of Bank Reconciliation Statement
Detailed explanation on each steps taking.
Follow SOFA Accounting & Shorthand for more Accounting videos

26/09/2026

🏦 PREPARATION OF BANK RECONCILIATION STATEMENT
Have you ever wondered why the balance in the Cash Book is different from the balance shown by the Bank Statement? 🤔
In this lesson, we take a detailed practical illustration and work through the entire process step by step.
📚 In this lesson, you will learn how to:
✅ Identify the causes of discrepancies between the Cash Book and Bank Statement
✅ Make the necessary adjustments to the Cash Book
✅ Prepare the Adjusted Cash Book
✅ Use the adjusted balance to prepare the Bank Reconciliation Statement
✅ Understand how outstanding cheques, unpresented lodgements, bank charges, direct credits and other reconciling items affect the balances
✅ Arrive at the correct reconciled balance through a clear and systematic approach.
🎯 This is not just a definition lesson — the illustration is fully worked out.
Follow the calculation from the original balances through the Adjusted Cash Book and finally to the Bank Reconciliation Statement, so you can see exactly how the two balances are reconciled.
📌 Watch, follow each adjustment carefully, and practise along with the illustration.
SOFA ACCOUNTING & SHORTHAND
Making Financial Accounting Simple — One Lesson at a Time.

19/09/2026

📘 PREPARATION OF BANK RECONCILIATION STATEMENT

Does your Cash Book balance differ from the Bank Statement balance? Don't worry — that's exactly what a Bank Reconciliation Statement (BRS) helps you understand.

In this lesson, we use a practical illustration to take you through the preparation of a Bank Reconciliation Statement step by step.

Rather than simply memorising rules, the illustration shows how and why each adjustment is made, making the preparation of the statement easier to understand.

🎯 Watch the full lesson and follow the illustration from the beginning to the final answer.

📚 SOFA Accounting & Shorthand
Making Financial Accounting Simple — One Lesson at a Time.

18/09/2026

✍️ INTRODUCTION TO PITMAN SHORTHAND —

🔤 Shorthand Consonants — Learn what consonants are and how they are represented by distinctive strokes.

✏️ The First Six Consonants — Your practical journey begins with:
P • B • T • D • CH • J
You will begin to understand how light and heavy strokes and their positions help distinguish related consonant sounds.

🎯 WHY WATCH THIS LESSON?
Don't just memorize shorthand strokes. Understand the principles behind them.
This lesson lays the foundation upon which your entire Pitman Shorthand journey will be built. Once you understand these basic concepts, learning subsequent strokes, words, phrases and short forms becomes much easier.
Whether you are a complete beginner, student, secretary, teacher, aspiring stenographer, or simply interested in developing a valuable writing skill, this is the place to start.
👉 Watch the lesson, practise the strokes, and begin your journey toward faster, smarter writing.
SOFA ACCOUNTING & SHORTHAND
Simplifying Accounting • Empowering You

12/09/2026

How many Consonant sounds do we have in Pitman Shorthand?

How many Vowels are there in Pitman Shorthand?

How many Diphthongs?

What are the breakdown if the 24 consonants?

10/09/2026

PITMAN SHORTHAND INTRODUCTION
✍️What is Shorthand?
✍️How many consonants do we have in Pitman Shorthand?
✍️How many vowels?
✍️How many diphthongs?
✍️What are the first six consonants?

Watch the full Lesson.

Follow SOFA Accounting & Shorthand for for Accounting and Shorthand lessons.

10/09/2026

✍️ INTRODUCTION TO PITMAN SHORTHAND — YOUR JOURNEY BEGINS HERE!
Ever wondered how people can write words, ideas and conversations at incredible speed without writing every word in full? Welcome to the fascinating world of Pitman Shorthand!
In this first lesson, we take you right to the foundation. Before moving into more advanced shorthand writing, you need to understand the basic principles that make the system work.
📚 In this lesson, you will learn:
✍️ What is Shorthand? — Understand the purpose of shorthand and how it makes fast writing possible.
🔤 Shorthand Consonants — Learn what consonants are and how they are represented by distinctive strokes.
🅰️ Shorthand Vowels — Understand the role of vowels and how they are represented in Pitman Shorthand.
🔄 Diphthongs — Discover how combined vowel sounds are represented.
✏️ The First Six Consonants — Your practical journey begins with:
P • B • T • D • CH • J
You will begin to understand how light and heavy strokes and their positions help distinguish related consonant sounds.
⚡ Phrasing — Learn what shorthand phrasing means and why joining words together can help you write even faster.
🚀 Short Forms — Discover special abbreviated forms that allow frequently used words to be written quickly and efficiently.
🎯 WHY WATCH THIS LESSON?
Don't just memorize shorthand strokes. Understand the principles behind them.
This lesson lays the foundation upon which your entire Pitman Shorthand journey will be built. Once you understand these basic concepts, learning subsequent strokes, words, phrases and short forms becomes much easier.
Whether you are a complete beginner, student, secretary, teacher, aspiring stenographer, or simply interested in developing a valuable writing skill, this is the place to start.
👉 Watch the lesson, practise the strokes, and begin your journey toward faster, smarter writing.
SOFA ACCOUNTING & SHORTHAND
Simplifying Accounting • Empowering You

09/09/2026

📚 **LEDGER CHALLENGE #1***🧠

**Question:**
A business received ₦20,000 cash from its owner as capital.

👉 **Which account will be DEBITED?**

A. Capital A/C B. Cash A/C C. Drawings A/C D. Sales A/C

⏳ Think before checking the answer!

❤️ Like | 💬 Comment your answer | 🔄 Share with a friend

**SOFA Accounting — Financial Accounting Made Simple.**
Accounting Training Institute Accounting Knowledge Concepts Accounting Basics for Students accounting education Accounting insights

09/09/2026

Causes of Disagreement Between the Cash Book and Bank Statement

09/09/2026

Causes of Disagreement Between the Cash Book and Bank Statement

List of the causes of Disagreement, Explanation of each if the Causes with illustrations.

Follow SOFA Accounting & Shorthand for more


Address

Mokola
Ibadan
200282

Telephone

+2348060321581

Website

Alerts

Be the first to know and let us send you an email when SOFA Accounting & Shorthand posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The Business

Send a message to SOFA Accounting & Shorthand:

Shortcuts

Share