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ลำดับตอนที่ #8 : [[R.S.]]Accounting Test::Chapter.6::12.10.11
Review Sheet of Accounting for
Chapter 6 Test* 12.Oct.2011
Chapter.6 :: Recording Transactions in a General Journal [[Page.120]]
6-1 The Accounting Cycle [[Page.122]]
- The accounting period of a business is separated into activities that help the business keep its accounting records in an orderly fashion.
· These activities are called the accounting cycle.
- First step in accounting cycle: collecting and verifying source document
· When a business transaction occurs, a paper is prepared as evidence of that transaction. This paper is a source document.
· One important activity is to check the arithmetic on each source document.
· There are several types of source documents that can be prepared by hand, by computer, or by a machine.
ð Invoice = lists specific information about a business transaction involving the buying or selling of an item. It contains the date of the transaction, along with the quantity, description, and cost of each item.
ð Receipt = a record of cash received by a business. It indicates the date the payment was received, the name of the person/business from whom the payment was received, and the amount of the payment
ð Memorandum = a brief written message that describes a transaction that takes place within a business. Often used if no other source document exists for the business transaction
ð Check stub = lists the same information that appear on a check but also shows the balance in the checking account before and after each check is written.
- Second step in accounting cycle: analyzing business transactions
· Analyzing information on the source documents to determine the debit and credit parts of each transaction.
- Third step in accounting cycle: recording business transactions in a journal
· A journal is a record of all of the transactions of a business. It is kept in chronological order.
· The process of recording business transactions in a journal is called journalizing.
· The journal is often called a record or “book” of original entry because it is the only place where complete details of a transaction, including both the debit and credit parts, are recorded.
- If the accounting period for a business begins on January 1 and ends on December 31, it is called a calendar year accounting period.
- A fiscal year is an accounting period of twelve months. (a business start their accounting periods in months other than January)
6-2 Recording Transactions in the General Journal [[Page.126]]
- One of the most common accounting journals used in business is a general journal.
· As its name suggests, the general journal, is an all purpose journal is which all the transactions of a business may be recorded.
- In a manual system, an error should never be erased on a journal. To correct errors, use a pen and a ruler to draw a horizontal line through the entire incorrect item and write the correct information above the crossed-out error.
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