'Sales journal' diaporamas de présentation

CHAPTER THIRTEEN

CHAPTER THIRTEEN. SPECIAL JOURNALS. SPECIAL JOURNALS. Designed for recording only certain kinds of transactions Save time journalizing and posting transactions: Transactions entered on a single line Column totals are posted periodically General Journal still needed for some transactions.

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Chapter 14: Audit of the Sales and Collection Cycle: Tests of Controls

Chapter 14: Audit of the Sales and Collection Cycle: Tests of Controls. Typical Transactions in the Sales and Collection Cycle. Five major classes of Transactions: Sales Cash receipts Sales returns and allowances The write-off of uncollectible accounts Bad-debt expense.

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McGraw-Hill Ryerson

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2 pt

Chart of Accounts. Effective Accounting Systems. Misc. Journals. Posting & Balancing. 1pt. 1 pt. 1 pt. 1pt. 1 pt. 2 pt. 2 pt. 2pt. 2pt. 2 pt. 3 pt. 3 pt. 3 pt. 3 pt. 3 pt. 4 pt. 4 pt. 4pt. 4 pt. 4pt. 5pt. 5 pt. 5 pt. 5 pt. 5 pt.

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General Ledger Accounting Procedures

General Ledger Accounting Procedures. Source Document. Closing Entries. Journal. Financial Statements, Reports. Ledger. Trial Balance. Adjusted Trial Balance. Adjusting Entries. Source Documents. Examples: sales order, Bill of Lading (shipping notice), sales invoice

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Review of the Accounting Process

Chapter 2. Review of the Accounting Process. + Owner Investments. - Owner Withdrawals. + Revenue + Gains. - Expenses - Losses. The Accounting Equation. A = L + OE. + Paid-in Capital. + Retained Earnings. + Revenues + Gains. - Expenses - Losses. - Dividends.

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Modern Auditing: Assurance Services and the Integrity of Financial Reporting, 8 th Edition

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Accounting Chapter 10 Review

Accounting Chapter 10 Review. Journalizing Sales and Cash Receipts Using Special Journals. A special journal used to record only sales of merchandise on account. Sales Journal. A cash discount on sales taken by a customer. Sales Discount.

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Accounting for Sales and Accounts Receivable

Chapter. 7. Accounting for Sales and Accounts Receivable. Section 1: Merchandise Sales. Section Objectives. Record credit sales in a sales journal. Post from the sales journal to the general ledger accounts. Posting from a Sales Journal. Objective 2. Post from the sales journal to

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JOURNAL

JOURNAL. WEEK 5. NECESISTY OF JOURNAL. CONVENIENT RECORDING OF TRANSACTION MAINTAINING AND PRESERVING THE IDENTITY OF TRANSACTION ASCERTAINING THE TRUE NATURE OF TRANSACTION MAINTAINING PERMANENT RECORD OF TRANSACTION. FUNCTION OF JOURNAL. TO ANALYZE EACH TRANSACTION INTO DEBIT OR CREDIT

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LTC Awareness Month The best time to increase your prospecting efforts

LTC Awareness Month The best time to increase your prospecting efforts. Orietta Lenzi, CLTC, LTCP National Training Director. For financial professional use only. Not for use with the public. John Hancock Life Insurance Company, Boston, MA 02117. LTC-xxxx 11/08. Advisor guides to LTCI

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Chapter 10

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Purchase journals and cash payment journals

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Chapter 11 Control Systems: Errors and Suspense accounts

Chapter 11 Control Systems: Errors and Suspense accounts. Errors that have no effect on the trial balance totals include:. Errors of omission Compensating errors Errors of commission Errors of complete reversal Errors of principle Errors of original entry Transposition errors.

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ACCOUNTING DEPARTMENT WORKFLOW

ACCOUNTING DEPARTMENT WORKFLOW. VIRTUAL ENTERPRISES, INTERNATIONAL. Source documents needed:. Purchase orders Purchase invoices Sales invoices Bank statements Tax Forms. Accounting Journals/Records & Forms Required. Cash receipts/cash payments journal

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Thursday April 19, 2012

Thursday April 19, 2012. Top Ten Reasons Your Accountant is so Dumb!. LESSON 11-4. Posting Special Journal Totals to a General Ledger: Sales Journal Purchases Journal General Journal Cash Receipts Journal Cash Payments Journal. 1. 2. 3. 5. 4. 5. 1. 2. 3. 4. 5. 1. 2. 3.

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Do Now

Do Now. What would be the journal entry for a seller who has merchandise returned to them? What accounts would this affect? Would these accounts be debited or credited? Why?. 10-3: Recording Transactions Using a General Journal.

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Problem 7.1A

Problem 7.1A. Recording credit sales and posting from the sales journal.

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Sample Problem

Sample Problem. Chapter 7.

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ACCOUNTING II Chapter 16 Assignment Sheet

ACCOUNTING II Chapter 16 Assignment Sheet. Here is a list of your assignments for Chapter 16. You can complete the work in any order you choose! Electronic Learning Center Activities: (30 points) What are Special Journals: Show Me and Let Me Try

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