Sources And Recording Of Data
Bayani Gaba-gaba
Somewhere in a shop this morning a customer took a printed slip, folded it, and put it in a pocket. That slip is the beginning of accounting. Before anyone can say whether a business made a profit, someone has to capture what happened, in writing, at the moment it happened. Every number in a set of financial statements can be traced back down the chain to a piece of paper that recorded one real event.
This lesson follows that chain from end to end. You will learn which document is created by which event, which of the seven books of prime entry it is written into, how it reaches the ledger as a pair of equal and opposite entries, and how those ledger balances finally become an income statement and a statement of financial position. You will complete an invoice, rule off a customer account, and run a petty cash book on the imprest system, which are the three tasks this content area is examined by most often.
Manufura
- The double entry system including understanding of the use and the preparation of source documents.
- The recording of transactions from source documents in books of prime entry and ledger accounts and transferring accounts to financial statements.
- Prepare and understand accounting records based on source documents and use the main books of prime entry and ledger accounts to record transactions. Prepare and understand the use of the imprest system to record petty cash.
Taswirar tunani
An zana wannan batu don ka ga yadda ra'ayoyi ke hadewa.
Bude taswirar tunani a cikin manhaja
Takardar Darasi
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Nazarin Darasi
Barka da kammala darasi akan Sources And Recording Of Data. 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 document does a supplier send to a customer to reduce the amount owed after an overcharge? A. Credit note B. Debit note C. Paying-in slip counterfoil D. Statement of account Answer: A
- In which book of prime entry is a petty cash voucher recorded? A. Cash book B. General journal C. Petty cash book D. Purchases journal Answer: C
- Where is the personal account of a credit supplier kept? A. General ledger B. Payables ledger C. Purchases journal D. Receivables ledger Answer: B
- Goods with a list price of $500 are sold on credit less 20% trade discount. What amount is entered in the sales journal? A. $100 B. $400 C. $480 D. $500 Answer: B
- What is the double entry when the owner pays $600 of office cash into the business bank account? A. Debit bank, credit capital B. Debit bank, credit cash C. Debit cash, credit bank D. Debit cash, credit sales Answer: B
Yi aikin wadannan tambayoyi a cikin manhaja
Yi aikin wadannan tambayoyi a cikin manhaja
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