[计算机软件及应用]ch02财务会计.pptVIP

Question 2-19 (textbook) No, Jim is not correct . The proper sequence is as follows : ( b ) Business transaction occurs. ( c ) Information entered in the journal. ( a ) Debits and credits are posted to the ledger. ( e ) Trial balance is prepared. ( d ) Financial statements are prepared. Ledger contains the entire group of accounts maintained by a company. A general ledger contains all the asset, liability, stockholder’s equity, revenue, and expense accounts. 总分类账，包罗万象 p.57 Looseleaf binder or card file Each account is kept on a separate sheet or card The Ledger SO 5 Explain what a ledg