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  • Accounting Records

    Загружено:

    Jere Mae Bertuso Taganas
    8 просмотров18 страниц
    This document describes the accounting records used in a manual accounting system, including documents like source documents, journals that record transactions chronologically like general journals and special journals, ledgers that reflect accounts after journal entries are posted, and an audit trail of records that allows tracing a transaction from start to finish. It outlines the purpose and types of key accounting records like documents, journals, and ledgers used to process transactions in a manual system.

    Исходное описание:

    accntg

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    This document describes the accounting records used in a manual accounting system, including documents like source documents, journals that record transactions chronologically like general journals and special journals, ledgers that reflect accounts after journal entries are posted, and an audit trail of records that allows tracing a transaction from start to finish. It outlines the purpose and types of key accounting records like documents, journals, and ledgers used to process transactions in a manual system.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате PPTX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    8 просмотров18 страниц

    Accounting Records

    Загружено:

    Jere Mae Bertuso Taganas
    This document describes the accounting records used in a manual accounting system, including documents like source documents, journals that record transactions chronologically like general journals and special journals, ledgers that reflect accounts after journal entries are posted, and an audit trail of records that allows tracing a transaction from start to finish. It outlines the purpose and types of key accounting records like documents, journals, and ledgers used to process transactions in a manual system.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате PPTX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 18

    A C C O U

    N T I N G
    R E C O
    R D S

    MANUAL
    SYSTEM
    describes the purpose of
    each type of accounting
    record used in
    transaction cycles.

    DOCUMENTS
    JOURNALS
    LEDGERS

    AUDIT
    TRAIL

    COMPUTER-BASED
    SYSTEMS

    DOCUMENTS
    provides evidence of an
    economic event and may
    be used to initiate
    transaction processing.

    SOURCE
    DOCUMENTS

    PRODUCT
    DOCUMENTS

    TURNAROUND
    DOCUMENTS

    JOURNALS
    records of a chronological
    entry; holds a complete record
    of transactions and thus
    provides a means for posting to
    accounts.

    SPECIAL JOURNAL

    GENERAL

    JOURNAL

    JOURNAL
    VOUCHER
    used to record summaries of
    routine and non-routine
    transactions, adjusting
    entries, and closing entries.

    LEDGER
    book of accounts that reflects
    the financial effects of firms
    transactions after they are
    posted from the various
    journals.

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