大学课程《会计专业英语》PPT教学课件:Chapter 6 Journals.pptVIP

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大学课程《会计专业英语》PPT教学课件:Chapter 6 Journals.ppt

JournalsCHAPTER6

Learningobjectives1.Haveageneralideaoftheaccountingcycle.2.Beabletokeepjournals.

JournalizingAccountingCycleSourceDocumentsJournalizingPostingTrialBalanceAdjustingFinancialStatementClosingthroughouttheaccountingperiodattheendoftheaccountingperiod

SourceDocumentsSourceDocumentscashreceiptcreditcardreceiptscancelledchecksinvoicesdepositslipsnotesforloanstimecardspurchaseordercheckstubcashregistertape,paymentstubsforinterestAfterjournalizingFiledtoverifythetransaction

Journalsthechronologicalrecordofbusinesstransactio

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