实用会计英语课件 Chapter 6 Journalizing.pptVIP

尚辅网 尚辅网 6-* 尚辅网 Journalizing CHAPTER 6 尚辅网 Journalizing Accounting Cycle Source Documents Journalizing Posting Trial Balance Adjusting Financial Statement Closing throughout the accounting period at the end of the accounting period 尚辅网 Source Documents Source Documents cash receipt credit card receipts cancelled checks invoices deposit slips notes for loans time cards purchase order check stub cash register tape, payment stubs for interest After jour nali zing Filed to verify the transact 尚辅网 Journals the chronological record of business transactions ? Classification 尚辅网 Journalizing General Journal Special-Purpose Journals purchases journal sales journal, cash receipts journal, cash payments journal 尚辅网 Illustration of Journalizing Now, let’s  look at an  example of George Ross Photocopy Company 尚辅网 Illustration of Journalizing March 3 George Ross invested additional $20,000 in his own photocopy company.  尚辅网 General Journal Credit Debit Post. Ref. Description Date 20XX Mar. 3 Cash George Ross, Capital Investment in business 111 311 $20,000 $20,000 尚辅网 Illustration of Journalizing March 6 Rented an office, paying a year’s rent in advance, $4,800. 尚辅网 General Journal Credit Debit Post. Ref. Description Date 20XX Mar. 6 Prepaid Rent Cash Paying the rent in advance 121 111 $4,800 $4,800 尚辅网 Illustration of Journalizing March 7 Purchased office equipment from Hougas Equipment Co. for $5,300, paying $2,300 in cash and agreed to pay the rest next month.  尚辅网 General Journal Credit Debit Post. Ref. Description Date 20XX Mar. 7 Office Equipment Cash Partial payment of office equipment. 141 111 Accounts Payable 211 $5,300 $2,300 3,000 尚辅网 I