'Subsidiary ledgers' diaporamas de présentation

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Learning Objectives

Power Notes. Chapter 5. Accounting Systems and Internal Controls . 1. Basic Accounting Systems 2. Internal Control 3. Manual Accounting Systems 4. Adapting Manual Accounting Systems 5. Computerized Accounting Systems. Learning Objectives. C5. Power Notes. Chapter 5.

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Appendix E

Appendix E. Accounting for Special Journals. Conceptual Chapter Objectives. C1: Identify fundamental principles of accounting information systems C2: Identify components of accounting information systems C3: Explain the goals and uses of special journals

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Chapter 6

Chapter 6. The Sales/Collection Business Process. Chapter Objectives. Identify the characteristics of the traditional sales/collection process and related IT applications. Describe weaknesses in the traditional sales/collection process and IT application architecture.

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PAYROLL ACCOUNTING Chapter 6

PAYROLL ACCOUNTING Chapter 6. Janet Stan, CPP Corporate Controller Talco Enterprises, Inc. 847-480-7366 x 3116 jstan@capspayroll.com. Purpose of Accounting. Keep track of monetary transactions such as Payroll Report financial transactions to shareholders and various taxing authorities

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Accounting Systems

Accounting Systems. By Rachelle Agatha, CPA, MBA. Slides by Rachelle Agatha, CPA, with excerpts from Warren, Reeve, Duchac. 0. After studying this chapter, you should be able to:. Define an accounting system and describe its implementation.

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Chapter 4 Budgeting, Budgetary Accounting and Budgetary Reporting

Chapter 4 Budgeting, Budgetary Accounting and Budgetary Reporting. In Governmental accounting, the budget is RECORDED in the books as an integral part of the accounting system. This allows budgeted amounts to be compared to actual amounts during the year and at year end.

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Chapter 4 Part 2

Chapter 4 Part 2. Source Documents 1. Job Cost Record - is a document that records and accumulates all the costs assigned to a specific job. - is the basic record for product costing. Materials Requisition Record

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Accounting Information Systems

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Chapter 6 Moving from Day Books through the Ledgers to the Trial Balance

Chapter 6 Moving from Day Books through the Ledgers to the Trial Balance. The Subsidiary Ledgers and the General Ledger. Every transaction must end up in the ledgers There are three we will focus on: Sales ledger Purchases ledger General ledger . Sales Ledger .

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Appendix B

Appendix B. Subsidiary Ledgers and Special Journals. B-1 Accounts Receivable Subsidiary Ledger and Accounts Receivable Control Account. ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER. GENERAL LEDGER. The subsidiary ledger is separate from the general ledger.

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