Introduction
Business
Accounting Procedures
Your Assignment
Chart of Accounts
Post-closing Trial Balance, 31 December
Schedules of Subsidiary Ledger Balances, 31 December
Source Documents
Sales Journal
Purchases Journal
Cash Receipts Journal
Cash Payments Journal
Petty Cash Book
General Journal
Accounts Receivable Subsidiary Ledger
Accounts Payable Subsidiary Ledger
Inventory Cards
Cost of Goods Sold Summary Cards
General Ledger
Schedules of Subsidiary Ledger Balances, 31 January
Bank Reconciliation Statement
Worksheet
Income Statement
Balance Sheet
Post closing Trial Balance, 31 January
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