FA學(xué)霸筆記-Chapter 5-2

Chapter 5 Accounting Process

根據(jù)Books of prime entry的總數(shù)寫Double entry

? Double entry 怎么寫？

? 分析該交易影響了哪幾個(gè)科目

? 分析這些科目究竟是增加還是減少

? 把科目的增減變動(dòng)用借貸 Dr,Cr來表示

? 檢查：有借必有貸，借貸必相等

1. Ledger（數(shù)據(jù)從day book中提取）

1)Nominal ledger /General ledger 提取總金額

Dr Receivables control account

Cr Sales account

Dr Purchases account

Cr Payables control account

2)Individual ledger/Personal ledger（Memorandum accounts賬外備查）提取明細(xì)-個(gè)人用戶

? Receivables/sales ledger≠sales account

? Payable/purchase ledger≠purchase account