大学课程《会计专业英语》PPT教学课件:Chapter 7 Posting and Trial Balance.pptVIP

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大学课程《会计专业英语》PPT教学课件:Chapter 7 Posting and Trial Balance.ppt

POSTINGANDTRIALBALANCECHAPTER7

Learningobjectives1.Beabletopostentriesfromjournalstogeneralledger.2.Beabletoconducttrialbalance.

LedgersGeneralLedgerSalesLedgerPurchaseLedgertoavoidthepostingerrors

GeneralLedgercollectionofthebusiness’accountsisusedtoclassifyandsummarizetransactionstopreparedataforfinancialstatementsoftentakestheformofsimpletwo-columnTaccount.

PostingTheprocessoftransferringtransactionstothegeneralledger.Postingisusuallydoneafterseveralentrieshavebeenmade,forexample,attheendoftheday,depend

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