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  • Ledger

    Загружено:

    Sampada Kothari
    45 просмотров7 страниц
    LEDGER journal journal is a book of original entry It contains a record of various transactions that take place everyday It facilitates cross checking of transactions. Ledger has an index which is alphabetic Immediate reference because of page number. RESULTS All personal accounts would show how much money is payable to creditor and receivable from debtor. Real account would show the value of assets and properties. Nominal account would show source of a income and the amount spend on various head of household.

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    LEDGER journal journal is a book of original entry It contains a record of various transactions that take place everyday It facilitates cross checking of transactions. Ledger has an index which is alphabetic Immediate reference because of page number. RESULTS All personal accounts would show how much money is payable to creditor and receivable from debtor. Real account would show the value of assets and properties. Nominal account would show source of a income and the amount spend on various head of household.

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    Attribution Non-Commercial (BY-NC)
    Скачайте в формате PPTX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    45 просмотров7 страниц

    Ledger

    Загружено:

    Sampada Kothari
    LEDGER journal journal is a book of original entry It contains a record of various transactions that take place everyday It facilitates cross checking of transactions. Ledger has an index which is alphabetic Immediate reference because of page number. RESULTS All personal accounts would show how much money is payable to creditor and receivable from debtor. Real account would show the value of assets and properties. Nominal account would show source of a income and the amount spend on various head of household.

    Авторское право:

    Attribution Non-Commercial (BY-NC)
    Скачайте в формате PPTX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 7

    LEDGER

    JOURNAL
     Journal is a book of original entry  It is a book of daily record  It contains a record of various transactions that take place everyday  It facilitates cross checking of transactions  The entries of the journal are later on posted into ledger

    MEANING OF LEDGER
     Principle book of accounts  All entries made in journal should be posted in ledger  Group or set of accounts  Usually only one account is placed on each page

    NATURE OF LEDGER
     Is a bound book  Contains pages known as folios  Every ledger has an index which is alphabetic  Immediate reference because of page number

    FORMAT OF LEGDER
    Date Particulars
    J. F

    Amnt Rs.

    Amt Ps.

    Date

    Particulars.

    J. Amt Amt F Rs. Ps.

    FORMAT OF LEDGER
     DATE column: date of the transaction is written  Particular : most important column  Journal Folio: page number of the journal on which the transaction has been posted.  Amount: amount of the transaction is written in this coloumn.

    RESULTS
     All personal accounts would show how much money is payable to creditor and receivable from debtor.  Real account would show the value of assets and properties.  The nominal account would show source of a income and the amount spend on various head of expenses.

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