新财务英语教程 课件 Chapter 4 Basis of Ledger Account.pptx

Chapter 4 Basis of Ledger AccountTopics Covered4.1 What Are Ledger Accounts? 4.2 Ledger Accounts for Cash Transactions 4.3 Ledger Accounts for Credit Transactions 4.4 Balancing a Ledger Account 4.5 Quick Summary of This Chapter 4.1 What Are Ledger Accounts?Ledger accounts or T accounts are accounts summarising each business transaction.These accounts have a T shape.4.2 Ledger Accounts for Cash TransactionsGo back to the previous Johnson example.The first transaction:Johnson started up a restaurant as a sole trader business by paying $30,000 into a business bank account.The accounting treatment