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WESTCLIFF University
Padam Mahata
29 January 2018
ANALYSIS OF HAPPY FAMILY 2
Abstract
This analysis will show up the entrepreneur decision of happy family. As this paper consist of
the special journal, subsidiary ledgers, projected scales and numeric evaluation of happy family.
ANALYSIS OF HAPPY FAMILY 3
A special journal is a accounting journal which is used to record and list the transactions from
where the bookkeepers can manage and set tract of different transactions activities. It includes
the cash receipt and payment account, purchase and purchase return account, sales and sales
⦿ Sales journal
⦿Purchase journal
⦿ General journal
In this case, among them only four types of journal are used. Cash receipt journal, Cash
payment journal, Sales journal, Purchase journal are included by Shazi Vishram which help
helps him to shape the special journal for her company included the appropriate control
procedure also.
The special journal that happy family likely to use is Sales journal:
Subsidiary ledger is the book in which different accounting transaction are summarized,
record and posted. The format of account receivable subsidiary ledger that Shazi will likely
to use is:
Mr. Samir Gc AP 1 1
Answer-2
=$100000000
=$20000000
Total=120000000
=$18000000
Total=$138000000
=$4500000
Total=$172500000
=$34500000
From above we can easily conclude that if that pattern sales growth hold then happy family can
References
Hillega, C. K. (n.d.). Retrieved from Cliff Notes : https://www.cliffsnotes.com/study-
guides/accounting/accounting-principles-i/subsidiary-ledgers-and-special-journals/subsidiary-
ledgers
https://www.myaccountingcourse.com/accounting-dictionary/special-journal