会计英语5PPT学习教案.pptx

会计学
1
会计英语5
Journalizing
2
General Journal
Sierra borrowed $5,000 by signing a note.
Oct. 1
Cash
Notes payable
5,000
5,000
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Journalizing
3
General Journal
Sierra purchased office equipment for $5,000.
Oct. 2
Office equipment
Cash
5,000
5,000
第2页/共23页
Journalizing
4
Purchases office furniture for $1,900, on account.
Oct. 3
General Journal
Office furniture
A/P
1,900
1,900
第3页/共23页
Journalizing
5
Sells a house and lot for B. Kidman; bills B. Kidman $3,200 for realty services provided.
Oct. 6
General Journal
A/R
Service revenue
3,200
3,200
第4页/共23页
Journalizing
6
Pays $700 on balance related to transaction of Oct. 3.
Oct. 27
General Journal
A/P
Cash
700
700
第5页/共23页
Journalizing
7
Pays the administrative assistant $2,500 salary for Oct.
Oct. 30
General Journal
Salary expense
Cash
2,500
2,500
第6页/共23页
Posting
8
Posting – the process of transferring amounts from the journal to the ledger accounts. (post and give me your answers)
General Ledger
General Journal
Oct. 1
Owner investment
J1
10,000
10,000
101
J1
第7页/共23页
Preparing a trial balance
[翻译]
如果是使用手工系统，会计人员通常在每月月末将日记账过入到总分类账中．若使用计算机系统，在记录每笔日记账分录时，过账程序将自动完成．
Accountants usually complete the posting of journal entries to the ledger accounts at the end of each month if they are using a manual system. With a computerized system, each posting is done automatically as each journal entry is recorded.
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The procedure of preparing a trial balance
Determine the balances of each account in the ledger.
List each account and place its balance beside it.
Compute the total of the debit balances.
Compute the total of the credit balances.
Verify that the sum of the debit balances equals the sum of the credit balances.
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