TheRecordingProcess课程.pptVIP

* * * * * * * 1-* * End of Chapter 1. Source documents, such as a sales slip, a check, a bill, or a cash register tape, provide evidence of the transaction. SO 3 Identify the basic steps in the recording process. Illustration 2-12 Analyze each transaction Enter transaction in a journal Transfer journal information to ledger accounts Steps in the Recording Process Book of original entry. Transactions recorded in chronological order. Contributions to the recording process: Discloses the complete effects of a transaction. Provides a chronological record of transactions. Helps to prevent or locat