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Accounting Notes Special Journals, Slides of Accounting

Special Journals: Journals. Use to record. Posting References. Sales Journal. Sales on account. S. Cash Receipts Journal all receipts of cash. CR.

Typology: Slides

2021/2022

Uploaded on 09/12/2022

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Accounting Notes
Special Journals:
Journals Use to record Posting References
Sales Journal Sales on account S
Cash Receipts Journal all receipts of cash CR
Purchases Journal Purchases on account P
Cash Disbursements Journal all payments of cash CD
General Journal all other transactions J
Sales Journal Page 1
Date Invoice Account Debited Post Ref. Acct Rec. Dr COGS Dr.
No. Sales Rev. Cr Inventory Cr.
Nov. 1 ## Customer ˇs Name ' xxxx xxxx
2 ## Customer ˇs Name ' xxxx xxxx
13 ## Customer ˇs Name ' xxxx xxxx
27 ## Customer ˇs Name ' xxxx xxxx
30 Totals xxxxx xxxxx
( 112 / 400 ) ( ### / 131 )
Individual entries Totals are posted at
are posted daily to the the end of the month
Subsidiary Ledger to the General Ledger
Subsidiary Ledger General Ledger
Customer Name Accounts Receivable No. 112
Date Jrnl Dr Cr Balance Jrnl Dr
Ref Date Ref Dr Cr Balance
Nov 1 S.1 xxx xxx No v 31 S. 1 xxxx xxxx
2 S.1 xxx xxxx
Student Learning Assistance Center, San Antonio College, 2004
Special Journals
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Special Journals:

Journals Use to record Posting References Sales Journal Sales on account S Cash Receipts Journal all receipts of cash CR Purchases Journal Purchases on account P Cash Disbursements Journal all payments of cash CD General Journal all other transactions J

Sales Journal Page 1 Date Invoice Account Debited Post Ref. Acct Rec. Dr COGS Dr. No. Sales Rev. Cr Inventory Cr.

Nov. 1 ## Customer ˇs Name ' xxxx xxxx

2 ## Customer ˇs Name ' xxxx xxxx

13 ## Customer ˇs Name ' xxxx xxxx

27 ## Customer ˇs Name ' xxxx xxxx

30 Totals xxxxx xxxxx ( 112 / 400 ) ( ### / 131 )

Individual entries Totals are posted at are posted daily to the the end of the month Subsidiary Ledger to the General Ledger

Subsidiary Ledger General Ledger Customer Name Accounts Receivable No. 112 Date Jrnl Dr Cr Balance Jrnl Dr Ref Date Ref Dr Cr Balance Nov 1 S.1 xxx xxx Nov 31 S.1 xxxx xxxx 2 S.1 xxx xxxx

Cash Receipts Journal Page 1 Debits Credits Sales Acct Sales Post. COGS Dr Date Cash Disc Rec. Rev. Acct Title Ref. Amount Inventory Cr Nov 11 xxxx xxxx xxxx

14 xxxx xx xxxx Cust. Name '

17 xxxx xxxx xxxx

20 xxxx xxxx Cust. Name '

23 xxxx Supplies 114 xxxx 30 xxxxx xx xxxxx xxxxx Totals xxxx xxxxx (111) (402) (112) (400) (X) (511 / 131)

Totals Posted at the end of Posted Daily to Total Totals the month to t he General Ledger Subsidiary Ledger Not Posted Posted at end Posted of month to Daily to the General Ledger General Ledger

A/R Subsidiary Ledger General Ledger Customer ˇs Name Supplies No. 114 Date Jrnl Dr Cr Balance Jrnl Dr Ref. Date Ref Dr Cr Balance

Nov 1 S.1 xxx xxx Nov 1 ' xxxx

2 S.1 xxx xxxx 23 CR.1 xxx xxx 14 CR.1 xxx xxx

Cash No. 111 Jrnl Dr Date Ref Dr Cr Balance

Nov 1 ' xxxxx

30 CR.1 xxxxx xxxxx

Cash Disbursements Journal Page 1 Chk Post Debits Credits Date No. Account Debited Ref. Other Acct. Acct. Pay. Inventroy Cash

Nov 1 101 Company Name ' xxx xxxx

9 102 Company Name ' xxxx xx xxxx

11 103 Supplies 114 xxx xxx

30 Totals xxx xxxx xx xxxx (X) (211) (131) (111)

Individual entries Total Individual Totals Posted at the posted daily to the Not Posted entries end of the month to the General Ledger posted daily General Ledger to subsidiary ledger

Accounts Payable Subsidiary Ledger General Ledger Creditor ˇs Name Accounts Payable No. 211 Jrnl Jrnl Cr Date Ref. Dr. Cr. Balance Date Ref. Dr Cr Balance

Oct 31 ' xxx Nov 30 P.1 xxxxx xxxxx

Nov 1 P.1 xxx xxxx 30 CD.1 xxxx xxxx 1 CD.1 xxx xxx

Supplies No. 114 Jrnl Dr Date Ref. Dr Cr Balance

Nov 1 ' xxxx

23 CR.1 xxx xxx 30 CD.1 xxx xxx