'Credit column' diaporamas de présentation

Describe the characteristics of an account and a chart of accounts.

1.94k views • 54 slides

GLENCOE / McGraw-Hill

GLENCOE / McGraw-Hill. Accounting for Purchases and Accounts Payable. Accounts Payable. Section Objectives. Post credit purchases from the purchases journal to the accounts payable subsidiary ledger.

775 views • 52 slides

GLENCOE / McGraw-Hill

GLENCOE / McGraw-Hill. Accounting for Purchases and Accounts Payable. Accounts Payable. Section Objectives. Post credit purchases from the purchases journal to the accounts payable subsidiary ledger.

661 views • 52 slides

Chapter 4-1

Chapter 4-1. Preparing a Chart of Accounts. 5-1. Journal provides a permanent record of debit and credit parts of a transaction--in chronological order. However, a journal does not show, in one place, all the changes in a single account.

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The heading should identify the entity, the document and the time period.

The heading should identify the entity, the document and the time period. The worksheet collects and summarizes the information used to prepare financial statements, adjusting entries and closing entries. Step 1 Enter the unadjusted trial balance on the worksheet.

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LESSON 3-1

LESSON 3-1. Journals, Source Documents, and Recording Entries in a Journal. A FIVE-COLUMN JOURNAL. page 57. CHECKS. page 58. SALES INVOICES. page 58. calculator tape. receipt. memorandum. OTHER SOURCE DOCUMENTS. page 59. 3. 3. RECEIVED CASH FROM OWNER AS AN INVESTMENT. page 60.

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Accounting Review

Accounting Review. Chapter 4. The first digit in the account number 120 means that the account is in the. E. None of the above. A. Expense division of the general ledger. C. Liability division of the general ledger. B. Asset division of the general ledger.

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SPECIAL JOURNALS SALES & CASH RECEIPTS

SPECIAL JOURNALS SALES & CASH RECEIPTS. Mr. Calkins Spring 2008. SPECIAL JOURNALS SALES & CASH RECEIPTS. LEARNING OBJECTIVES When you have completed this chapter, you will be able to: Identify the special journals and explain how they are used in a merchandising business.

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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,

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Closing Entries

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Trial Balance

Trial Balance. Accounting I. Key Vocabulary. Proving the Ledger Trial Balance Transposition Error Slide Error Correcting Entry. Definitions:. Adding all the debit balances and adding all the credit balances and then comparing the two totals to see whether they are equal.

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Chapter 7

Chapter 7. Posting. The T Account. Simplified version of ledger account Includes: Account name Debits Credits Dates of transactions Final account total. Accounts Payable. 386 May 3. June 15 386. 275 Aug. 14. 386. 661. 275. 7.1. Balance Column Account.

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JOURNAL: Organizing transactions

JOURNAL: Organizing transactions. Ref: Chapt. 6, p. 157-164 Practice p. 161 A) exercises # 1,2,3, B) exercises # 4,5,6. Journaling.

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LESSON 4-3

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Chapter 8

Chapter 8. Accounting for Merchandising Operations in Hospitality. 8-1 Merchandise Purchase Entries for a Merchandiser (Perpetual System). 8-2 Revenue Entries for a Merchandiser. 8-3 Work Sheet for a Merchandiser. Procedure:

150 views • 4 slides