Chapter4.ppt

湖南工程学院国际交易学院 Chapter 4 SPECIAL JOURNALS 特种日记账 Reasons for using special journals If each transaction was recorded in the general journal and then posting to the general ledger,that’s time-consuming and wasteful. 如果每笔交易都记录在普通日记账,然后登记于总分类账,那是浪费时间和不经济的。 The special journal will reduce detail recording. 使用特种日记账将减少细节的记录。 Reduces the posting working. 减少记账工作。 Have a better division of labor. 会有较好的分工。 General journal 普通日记账 In addition ，a general journal (J) is used for recording transactions that not fit into four special journals. 此外,普通日记账用来记录与上述四种特种日记账不相符的交易业务。 It is also used to record adjusting and closing entries. 也用来记录会计调整和会计结转等交易。 Sales journal 销售日记账 Only sales on account are recorded in the sales journal. 仅仅记录赊销业务。 Cash sales are recorded in the cash receipts journal. 现销业务记录在现金收入日记账中。 The procedure to record the sales journal 销售日记账记账程序 Record the sales on credit day by day in the sales journal. 逐日逐笔记录赊销业务 At the end of the month ,add the amount and post to the general ledger (Dr: Accounts receivable; Cr: Sales) 会计期结束，加总合计数，记入总分类账 （借：应收账款 ， 贷：销售收入） Place a posting ref.(account number) 标明相应的账户编号 4. In the general ledger, place the source of the entry in each account. 在总分类账中标明每一个账户的来源。 Sales returns 销售退回 If lots of transactions occur in which customers return goods ,we can use the sales returns journal as the special journal. 如果发生大量的销售退回业务，就可以使用销售退回特种日记账 Otherwise the general journal is sufficient.(p105) 否则，使用普通日记账就足够了。 SUBSIDIARY LEDGERS辅助明细账 A group of accounts：是一组账户 With a common characteristic such as accounts receivable is assembled 有一个共同的特点,如应收帐款的集合 Facilitates（促进） the recording process freeing （解析）the general ledger from details concerning individual balances 有助于理解总分类账与相应某个个别账户的平衡关系。 Two common subsidiary ledgers 两种常见的辅助明细账 Accounts Receivable Ledger 应收账款明细账 Accounts Payable Ledger 应付账款明细账 Advantages of subsidiary(special) ledgers （特殊）辅助分类账的优点(p103) Reduces ledger detail. 减少总账的记账细节 Permits better divis