5.2 复式记账法总体流程 Double Entry Accounting 1.日记账 General Journal 账簿格式 日期、分类账户、增加金额(借方)、减少金额(贷方) 日记账像一个银行流水单,它按时间顺序清晰的记录了一个企业在某个时间段所发生的所有商业交易。如下图: 2.把日记账内容记录到分类账户 Ledger Acount 分类账簿格式:分类账户名称...
Open:Journal entry and posting allowed. Closed:Journal entry and posting not allowed until accounting period is reopened. Reporting and inquiry allowed. Permanently Closed:Journal entry and posting not allowed. You cannot change this period status. Reporting and inquiry allowed. ...
Definition of General Journal The general journal is described as the book of original entry. Today the general journal is used to record adjusting entries and transactions other than payments, receipts, or payroll. An entry in the general journal will include the date, the account with the ...
1 评论次数: 0 文档热度: 文档分类: 论文--毕业论文 文档标签: OFof 系统标签: entriesjournalchaptergeneralinterfundoffice ———–Accounting Manual for Public School Districts ———– Chapter 7 – General Journal Entries 1 Table of Contents CHAPTER 7 – General Journal Entries Table of Contents ...
CHAPTER7GeneralJournalEntries 系统标签: entriesjournalchaptergeneralinterfundimprest ———–AccountingManualforPublicSchoolDistricts ———– Chapter7–GeneralJournalEntriesiEffectiveDate:9-1-06 TableofContentsSupersedes:9-1-05 CHAPTER7–GeneralJournalEntries TableofContents INTRODUCTION1–1 GENERALFUNDJOURNALEN...
The General Ledger Accounting Cycle After you set up your set of books, follow these steps to enter, maintain, and report on actual accounting information for your enterprise:1. Open an accounting period. See: Opening and Closing an Accounting Period.2. Enter manual journal entries, including...
To verify the module where an entry to AR originated, use the Jrnl Type field. It will have the module designated as AR (Accounts Receivable), GJ (General Ledger) or AP (Accounts Payable). It is possible that when entering a GL batch, the Journal Type could be changed t...
A periodic journal only has data entered periodically. For example, during each month at accounting close, a user makes the same entry with the same account numbers in currency amounts. The user sets up a periodic journal to make this process quicker. Then each month, the user r...
If the journal line must be posted every month, enter1M. After every posting, the date in thePosting Datefield will be updated to the same date in the next month. If you want to post an entry on the last day of every month, you can take one of the following actions: ...
A general ledger is used by businesses that employ thedouble-entrybookkeeping method, which means that each financial transaction affects at least two sub-ledger accounts, and each entry has at least one debit and one credit transaction. Double-entry transactions, called “journal entries,” are ...