Books of Original Entry (原始分录簿) and Ledgers (分类帐).pptVIP

Books of Original Entry (原始分錄簿) and Ledgers (分類帳) References： Chapter 11-14, 19 A Introduction Books to record all the T accounts. The expansion of the business, transactions increase，the numbers of T accounts are numerous. Thus the T accounts are classified into 3 Ledgers and 7 Books (Books of Original Entry). B Books of Original Entry 1 Sales Journal ( Day Book) 2 Purchases Journal (Day Book) 3 Returns Inwards Journal (Day Book) 4 Returns Outwards Journal (Day Book) 5 Cash Book【Explain later】 6 Petty Cash Book【Explain later】 7 Journal【Explain later】 C Ledgers 3 kinds of ledgers： Sale