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In accounting, a general ledger is divided into five major components: assets, liabilities, equity, revenue, and expenses. Each of these may be further subdivided into subledgers, such as "office supplies" or "payroll." In each case, the number of debits and credits must be equal whe...
2. The owners’ equity is referred to as the net assets of the business, which is defined as the difference between the assets and the liabilities.修饰the net assets的定语从句是非限制性的。非限制性定语从句常用关系代词which引导,从句前并加逗号“,”。3.State corporation laws require that ...
A general ledger is a grouping of perhaps hundreds of accounts that are used to sort and store information from a company’s business transactions. The general ledger is organized as follows: Balance sheet accounts (assets, liabilities, equity), and Income statement accounts (revenues, expenses, ...
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1、Accountingisdefinedas“aninformationsystemthatmeasures,processes,andcommunicates financialinformationaboutanidentifiableeconomicentity”. 2、Cashconsistsofmoneyoranymediumofexchangethatabankwillacceptatfacevaluefor deposit,andmoneyinabankorbanks. 3、Theaccountingcyclereferstotheaccountingprocessthatbeginswiththeanalys...
A general ledger is the foundation of asystem employed by accountantsto store and organize financial data used to create the firm’s financial statements. Transactions are posted to individual sub-ledger accounts, as defined by the company’schart of accounts. ...
E. Customers and the general public 2、In most cases, the management of a corporation consists of ( ).A、president;B、vice president;C、controller;D、treasurer;E、secretary 3、Which of the following expressions are belonged to intangible assets? ( )A、cash in the safe; B. accounting sys...
What is a general ledger process? Making a general ledger begins with creating a journal or log with the details of every business transaction, as each transaction occurs. Then categorize each transaction under a relevant account, such as sales, cash, oraccounts payable. ...
General ledgers and double-entry bookkeeping Following the rules of double-entry bookkeeping, each entry in the general ledger must appear in two places: once as a debit and once as a corresponding credit. And the two added together must equal zero. ...