Principles of Financial Accounting · 免费预览
在专用日记账中登记交易
在专用日记账中登记交易遵循栏目逻辑：每一行按该日记账专设的各栏记录一笔交易；期末合计数过入总分类账，明细则过入明细分类账。
1. Reading a special journal layout
Reading a special journal layout
2. A day in the sales and purchases journals
A day in the sales and purchases journals
3. Cash journals carry more columns
Cash journals carry more columns
4. Reconciling the two levels
Reconciling the two levels
5. One line encodes the entry
In the sales journal, what does a single line recording 800 dollars to customer Hale accomplish?
6. Where the owner investment goes
The owner invests 5,000 dollars cash at the start of the month. Which journal records it?
7. Control account check
After posting, the accounts receivable control account shows 45,000 dollars while the subsidiary ledger customers sum to 44,200 dollars. What does the gap indicate?
8. Cash journals wider than credit journals
Why do the cash receipts and cash payments journals need more columns than the sales and purchases journals?
9. Journal for a credit purchase
A retailer buys 1,200 dollars of inventory on account from supplier Delta. Which special journal holds this line? Two words.
10. Column total posting
At month end, the sales journal receivables column totals 45,000 dollars. The single summary posting debits accounts receivable 45,000 dollars and credits which account?