Ledger Accounting
Bayani Gaba-gaba
Every business transaction leaves two footprints, not one. Buy inventory for cash and the business has less cash but more stock; sell on credit and it has less inventory but a customer who now owes money. The ledger is where both footprints get recorded, side by side, so nothing ever goes missing.
In this lesson you will learn what the nominal, receivables and payables ledgers are for, and how to apply the rules of double entry to post transactions into individual accounts and balance them.
Manufura
- Explain the purpose of the nominal ledger, receivables ledger and payables ledger
- Record transactions in ledger accounts using double entry principles
Takardar Darasi
Akwai a cikin manhajar Green Bridge
Zazzage manhajar Green Bridge CBT a wayar ka ko kwamfyuta ka don samun cikakkiyar bayanan darasi, tambayoyin aiki, da ƙari.
Nazarin Darasi
Barka da kammala darasi akan Ledger Accounting. Yanzu da kuka bincika mahimman raayoyi da raayoyi, lokaci yayi da zaku gwada ilimin ku. Wannan sashe yana ba da ayyuka iri-iri Tambayoyin da aka tsara don ƙarfafa fahimtar ku da kuma taimaka muku auna fahimtar ku game da kayan.
Za ka gamu da haɗe-haɗen nau'ikan tambayoyi, ciki har da tambayoyin zaɓi da yawa, tambayoyin gajeren amsa, da tambayoyin rubutu. Kowace tambaya an ƙirƙira ta da kyau don auna fannoni daban-daban na iliminka da ƙwarewar tunani mai zurfi.
Yi wannan ɓangaren na kimantawa a matsayin wata dama don ƙarfafa fahimtarka kan batun kuma don gano duk wani yanki da kake buƙatar ƙarin karatu. Kada ka yanke ƙauna da duk wani ƙalubale da ka fuskanta; maimakon haka, ka kallesu a matsayin damar haɓaka da ingantawa.
- Which ledger holds an individual account for each credit customer? A) Nominal ledger B) Receivables ledger C) Payables ledger D) Cash book Answer: B
- Under the rules of double entry, which side of the account records an increase in an asset? A) Debit B) Credit C) Either side D) Neither side Answer: A
- A business pays a supplier $400 by cheque. Which entry is correct? A) Debit Bank, Credit Payables B) Debit Payables, Credit Bank C) Debit Payables, Credit Purchases D) Debit Bank, Credit Sales Answer: B
- A cash account has an opening debit balance of $4,000. During the month it receives $1,200 and pays out $900. What is the closing balance? A) $4,300 B) $4,200 C) $5,900 D) $2,300 Answer: A
- Which of the following increases with a credit entry? A) Non-current assets B) Drawings C) Capital D) Purchases Answer: C
Akwai a cikin manhajar Green Bridge
Zazzage manhajar Green Bridge CBT a wayar ka ko kwamfyuta ka don samun cikakkiyar bayanan darasi, tambayoyin aiki, da ƙari.
Akwai a cikin manhajar Green Bridge
Zazzage manhajar Green Bridge CBT a wayar ka ko kwamfyuta ka don samun cikakkiyar bayanan darasi, tambayoyin aiki, da ƙari.
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Yi Aikin Tambayoyin Gwaji
Kana son yin aikin tambayoyin gwaji kan Ledger Accounting? Sauke manhajar Green Bridge CBT don samun tambayoyin gwaji da cikakkun jarrabawa akan wannan batu.
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Duk abin da kake buƙata don yin fice a JAMB, WAEC & NECO.
