'Debit column' diaporamas de présentation

Skyline College

Chapter. 8. Skyline College. Accounting for Purchases. Most merchandising businesses purchase goods on credit under open-account arrangements. Large firms usually have a centralized purchasing department. Purchasing Procedures. The Sales Department

563 views • 42 slides

Skyline College

Chapter. 8. Skyline College. Accounting for Purchases. Most merchandising businesses purchase goods on credit under open-account arrangements. Large firms usually have a centralized purchasing department. Purchasing Procedures. The Sales Department

488 views • 42 slides

THE RECORDING PROCESS

562 views • 35 slides

Ch. 16: Special Journals: Sales and Cash Receipts

Accounting II Ms. Alltucker. Ch. 16: Special Journals: Sales and Cash Receipts. Special Journals: Sales and Cash Receipts. Learning objectives Identify the special journals and explain how they are used in a merchandising business Record transactions in sales and cash receipts journals

434 views • 20 slides

The Combined Journal

The Combined Journal. Chapter 11. Combined Journal. Many small businesses use the combined journal. This journal replaces the use of all specialized journals. This journal is efficient since it consolidates record keeping. Defining methods of accounting: accrual basis, cash basis,

202 views • 20 slides

The Six-Column Work Sheet

The Six-Column Work Sheet. Chapter 8. The Accounting Cycle. These steps are performed frequently during a cycle Collect and verify source documents Analyze each transaction Journalize each transaction Post to the ledger Trial balance.

367 views • 16 slides

Cash Control

Cash Control. Unit 25. Internal Accounting Control. Internal Accounting Control for a business refers to the method and procedures used to: Protect the assets from waste, loss, theft, and fraud Ensure reliable accounting records

372 views • 11 slides

LESSON 11-3

LESSON 11-3. Posting from Journals to a General Ledger. STARTING A NEW PAGE FOR AN ACCOUNT IN A GENERAL LEDGER. page 315. 1. 2. 3. 4. 5. 6. 1. Write the account title. 2. Write the account number. 3. Write the date. 4. Write the word Balance in the Item column.

147 views • 5 slides