Principles of Financial Accounting · 免费预览
建立明细分类账
明细分类账用于记录某一个控制账户（如客户应收款或供应商应付款）的明细，使总账只需保留汇总余额，而对账单编制和收款仍可逐笔进行。
1. The problem of many small balances
The problem of many small balances
2. How the subsidiary ledger updates
How the subsidiary ledger updates
3. Why the two-level design pays
Why the two-level design pays
4. Controls around subsidiary ledgers
Controls around subsidiary ledgers
5. Purpose of the control account
Why does the general ledger use a single accounts receivable control account instead of hundreds of customer accounts?
6. Reconciliation meaning
The receivables control account shows 45,000 dollars and the subsidiary customers total 44,200 dollars. What must happen next?
7. Which journal feeds the receivables subsidiary
Which special journal posts line by line to the accounts receivable subsidiary ledger as transactions occur?
8. Statement preparation source
Where does the billing system pull data when printing a customer's monthly statement?
9. Two-level name
Complete the term. The single general ledger account whose balance must equal the sum of the subsidiary ledger detail is called the ____ account.
10. Ledger for vendors
Purchases and payments to suppliers are detailed in which subsidiary ledger? Two words.