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  • Chapter 12 Book-Keeping Books and Accounts or Ledgers

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    fileacademy
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    Books and accounts or ledgers books of original entry books of credit sales Purchases Day Book - for credit purchases Returns Inwards Day Book - for returns inwards returns outwards General Journal - for all other items types of ledgers most businesses use are: sales ledger - for customers' personal accounts purchases ledger – for suppliers' personal accounts General ledger for all remaining double entry accounts using more than one ledger is: to allow different members of staff the ability to record transactions at the

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    Chapter 12 Book-keeping Books and Accounts or Ledgers

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    Books and accounts or ledgers books of original entry books of credit sales Purchases Day Book - for credit purchases Returns Inwards Day Book - for returns inwards returns outwards General Journal - for all other items types of ledgers most businesses use are: sales ledger - for customers' personal accounts purchases ledger – for suppliers' personal accounts General ledger for all remaining double entry accounts using more than one ledger is: to allow different members of staff the ability to record transactions at the

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    369 vues7 pages

    Chapter 12 Book-Keeping Books and Accounts or Ledgers

    Transféré par

    fileacademy
    Books and accounts or ledgers books of original entry books of credit sales Purchases Day Book - for credit purchases Returns Inwards Day Book - for returns inwards returns outwards General Journal - for all other items types of ledgers most businesses use are: sales ledger - for customers' personal accounts purchases ledger – for suppliers' personal accounts General ledger for all remaining double entry accounts using more than one ledger is: to allow different members of staff the ability to record transactions at the

    Droits d'auteur :

    Attribution Non-Commercial (BY-NC)
    Téléchargez comme PPT, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 7

    Book-keeping

    Books and accounts


    or ledgers

    Chapter 12

    Wood/Robinson: Book-keeping and Accounts, 6e, © T. Sijtsma 2007 12 - 1


    Books of original entry

    Sales Day Book – for credit sales


    Purchases Day Book – for credit purchases
    Returns Inwards Day Book – for returns inwards
    Returns Outwards Day Book – for returns outwards
    Cash Book – for receipts and payments of cash and
    cheques
    General Journal – for all other items

    Wood/Robinson: Book-keeping and Accounts, 6e, © T. Sijtsma 12 - 2


    Types of ledgers

    The different types of ledgers most businesses


    use are:

    Sales ledger – for customers’ personal accounts


    Purchases ledger – for suppliers’ personal accounts
    General ledger – for all remaining double entry accounts

    Wood/Robinson: Book-keeping and Accounts, 6e, © T. Sijtsma 12 - 3


    Using more than one ledger

    Main reason of using more than one ledger is:

    To allow different members of staff the ability to


    record transactions at the same time.

    Wood/Robinson: Book-keeping and Accounts, 6e, © T. Sijtsma 12 - 4


    A diagram of the books
    commonly used

    Wood/Robinson: Book-keeping and Accounts, 6e, © T. Sijtsma 12 - 5


    Types of accounts

    Wood/Robinson: Book-keeping and Accounts, 6e, © T. Sijtsma 12 - 6


    End of Chapter 12

    Wood/Robinson: Book-keeping and Accounts, 6e, © T. Sijtsma 2007 12 - 7

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