'Controlling account' diaporamas de présentation

Accounting Information Systems

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Special Journals: Sales and Cash Receipts

Special Journals: Sales and Cash Receipts. Chapter 16. Using Special Journals. Special journals have amount columns that are used to record debits and credits to specific general ledger accounts Most transactions are recorded on one line

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Chapter 12

Chapter 12. Posting to General and Subsidiary Ledgers. 12.1. Posting to a General Ledger. Separate account needed for each customer and vendor Separate ledger for customers and vendors A ledger that is summarized in a single general ledger account is a subsidiary ledger.

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