Principles of Accounting: Raising Issues and Providing SolutionsDame Pub., 1997 - 1346 страница |
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Страница 99
... ledger accounts . We use them in all formal statements and reports . POSTING Learning Goal 7 Describe the steps in posting transactions from the general journal to the general ledger . The journal does not replace the ledger account ...
... ledger accounts . We use them in all formal statements and reports . POSTING Learning Goal 7 Describe the steps in posting transactions from the general journal to the general ledger . The journal does not replace the ledger account ...
Страница 329
... ledgers . Accounts RECEIVABLE SUBSIDIARY LEDGER Many businesses have a large number. CHAPTER 6 / SPECIAL JOURNALS AND ACCOUNTING SYSTEMS * 329 EXPANSION OF A SIMPLE MANUAL SYSTEM The General Ledger and Subsidiary Ledgers Special Journals.
... ledgers . Accounts RECEIVABLE SUBSIDIARY LEDGER Many businesses have a large number. CHAPTER 6 / SPECIAL JOURNALS AND ACCOUNTING SYSTEMS * 329 EXPANSION OF A SIMPLE MANUAL SYSTEM The General Ledger and Subsidiary Ledgers Special Journals.
Страница 330
... ledger included an account for each customer , it would be too large and unwieldy . Instead , we keep a summary account , Accounts Receivable , in the general ledger . It shows the combined increases and decreases in the amounts due ...
... ledger included an account for each customer , it would be too large and unwieldy . Instead , we keep a summary account , Accounts Receivable , in the general ledger . It shows the combined increases and decreases in the amounts due ...
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INTRODUCTION TO USING ACCOUNTING INFORMATION | 2 |
I | 3 |
Partnership Accounting | 14 |
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accounting equation accounting period Accounts Payable accounts receivable Acct adjusting entries amortization amount bad debts expense balance sheet bank Bonds Payable book value capital stock cash flows cash payments cash provided chapter closing entries column common stock common-size Company compute Corporation cost current assets Debbie Starr December 31 decrease Deduct depreciation expense discount employees ended December 31 ending inventory entry to record estimated Exhibit financial statements gross margin income statement income taxes increase interest expense investment invoice issued January journal entry Learning Goal LIFO long-term Merchandise Inventory method net income Notes Payable Notes Receivable Office Supplies operating activities owner's equity paid paid-in capital par value payroll percent preferred stock Prepaid Prepare purchase ratio Rent REQUIRED retained earnings shows sold statement of cash stockholders straight-line subsidiary ledger total assets Total liabilities total revenues transactions treasury stock trial balance voucher