'General journal' diaporamas de présentation

Special Journals: Sales and Cash Receipts

Special Journals: Sales and Cash Receipts. Chapter 9. Special Journals. Specialized journals speed up the process of recording sales and cash receipts in a manual accounting system. Classifying Business Organizations. Service businesses provide services.

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CHAPTER TWENTY THREE

CHAPTER TWENTY THREE. ADJUSTING AND CLOSING THE GENERAL LEDGER. ADJUSTING AND CLOSING THE GENERAL LEDGER. Objectives:. 1. Journalize adjusting and closing entries . 2. Post the adjusting and closing entries. 3. Prepare a postclosing trial balance. Recording the Adjusting Entries.

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Financial Management Flashcard resources for learning about Finance!

Note: the information in these slides was compiled from the New Horizons student workbook. These slides are intended to be used only in conjunction with the class or those who posses both books. These slide should not be copied elsewhere or sold.

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Chapter 5 - Tuesday

Chapter 5 - Tuesday. Unit Three Area of Study One SAC.

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Welcome to the Payroll/HR Users Group (PHRUG)

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Accounting, Wednesday, April 11

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Chapter 7

Chapter 7 . Subsidiary Ledgers Special Journals. Study Objectives. Identify the basic concepts of an accounting information system. Describe the nature and purpose of a subsidiary ledger. Explain how companies use special journals in journalizing.

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Recording Transactions in a General Journal

Chapter 6. $. Recording Transactions in a General Journal. $. $. $. Chapter 6. $. The Accounting Cycle. $. The accounting period of a business is separated into activities that help the business keep its accounting records in an orderly fashion.

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CLASS 2

CLASS 2. Account Receivable & Account Payable. A/P- Case: Chai Tea Room. Business Background Chai Tea Room serving specialty teas from all around world, also provides light lunches and superb dessert,coffee and other beverage

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Chapter 3

Chapter 3. The Recording Process. 3-1 Three Parts of an Account. (1) ACCOUNT TITLE. (Left Side) (2) DEBIT. (Right Side) (3) CREDIT. Total Debits > Total Credits = Debit Balance Total Credits > Total Debits = Credit Balance Total Debits = Total Credits = Zero Balance.

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2 Documentary records

2 Documentary records

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Kamran Kardan University Kabul Email: kamranuni@yahoo.com

Kamran Kardan University Kabul Email: kamranuni@yahoo.com . Journal. Journal is a book containing the original record of a transaction in order of occurrence. OR Journal is a chronological (day-by-day) record of business transactions.

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Adjusting Entries: Matching Accounting & Timing

Adjusting Entries: Matching Accounting & Timing Certain end-of-period adjustments must be made when you close your books. Adjusting entries are made at the end of an accounting period to account for items that don't get recorded in your daily transactions.

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Adjusting Entries: Matching Accounting & Timing

Adjusting Entries: Matching Accounting & Timing. Certain end-of-period adjustments must be made when you close your books. Adjusting entries are made at the end of an accounting period to account for items that don't get recorded in your daily transactions.

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Accounting, Friday, April 13

Accounting, Friday, April 13. Bell Ringer: Define the term for Lesson 11-2: Schedule of Accounts Receivable Answer the following Question: What is the relationship between a controlling account and a subsidiary ledger?. LESSON 11-2. Posting to an Accounts Receivable Ledger.

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Sample Problem

Sample Problem. Chapter 8. Transaction 1. Purchased merchandise for $3,000; the terms are 2/10, n/30. This transaction will be recorded in the purchases journal.

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FIN 292 (EBD302)

FIN 292 (EBD302). Midterm Exam [Homework] Study Guide. Chapter 1: startup requirements. The Business Plan is widely considered to have two uses: [Discuss] An organizational plan for the potential entrepreneurs An information document for potential investors

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Starting a Merchandising Business Organized as a Partnership

Starting a Merchandising Business Organized as a Partnership. Lecture Presentation 9 -4 Journalizing Other Transactions Using a General Journal. Learning Objectives. Define and Identity terms and practices related to purchases returns and allowances for a merchandising business.

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Recording Business Transactions

Recording Business Transactions. Chapter 2. The Accounting Process. Record transactions in the journal. Copy (post) to the ledger. Prepare the trial balance. The Account. Basic summary device

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LESSON 3-1

LESSON 3-1. Journals, Source Documents, and Recording Entries in a Journal. A GENERAL JOURNAL. page 57. CHECKS. page 58. SALES INVOICES. page 58. calculator tape. receipt. memorandum. OTHER SOURCE DOCUMENTS. page 59. 2. 2. 3. 3. RECEIVED CASH FROM OWNER AS AN INVESTMENT. page 60.

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