Source text Translation

Introduction Panimula
In the first two chapters of this text we looked Sa unang dalawang kabanata ng tekstong ito,
at different business documents and how these sumuri kami ng iba’t ibang dokumento sa
documents are entered into the books of prime komersyo at kung paanong ang mga ito’y
entry. inilalagay sa libro ng prime entry.
In the third chapter we reviewed the basic Sa ikatlong kabanata, sinuri namin ang mga
concepts and principles underlying double pangunahing konsepto at mga alituntunin
entry bookkeeping. tungkol sa double entry bookkeeping.
Before we review how details from the books Bago natin muling balikan kung paano ang
of prime entry are entered into the accounting paglalagay ng mga detalye sa libro ng prime
system we shall introduce how to record basic entry, tatalakayin muna ang pagrerekord ng
transactions in a ‘ledger account’ as part of the mga simpleng transaksyon sa ‘ledger account’
‘general ledger’. bilang bagahi ng ‘general ledger’.
We will also learn how to balance of a ledger Matututunan rin natin kung paano magbalanse
account and how those balances are brought ng ledger account at kung paano ilagay ang
together for the trial balance. mga balanseng ito sa trial balance.
Skills Kasanayan
Total and balance ledger accounts, clearly Malinaw na ipinakita na inilipat sa baba ng
showing balances carried down and brought ledger ang kabuoan at balanse ng ledger
down (8.2) accouts (8.2)
Extract an initial trial balance (8.3) Bumuo ng inisyal na trial balance (8.3)
Contents Mga Nilalaman
1 ledger accounting 1 ledger accounting
2 worked example 2 halimbawa
3 additional example 3 karagdagang halimbawa
4 credit purchases 4 credit purchases
5 credit sales 5 credit sales
6 procedure for balancing a ledger account 6 paraan sa pagbabalanse ng ledger account
7 the trial balance 7 ang trial balance