Books Of Original Entry
Gbogbo ọrọ náà
Nobody posts a transaction straight into a ledger account. Every credit sale, every credit purchase, every return and every cash movement is first listed in a book of original entry, a chronological list that gathers similar transactions together before they are summarised and posted. Get the books of original entry right and the ledger practically writes itself; get them wrong and every account fed from them is wrong too.
In this lesson you will learn the purpose of books of original entry, and you will prepare all seven: the purchases day book, the sales day book, the purchases returns book, the sales returns book, the three-column cash book, the petty cash book, and the journal, checking that every total genuinely casts correctly.
Ebumnobi
- Explain the purpose of books of original entry
- Prepare the following books of original entry: purchases day book, sales day book, purchases returns book, sales returns book, three-column cash book, petty cash book, the journal
Akọmọ Ojú-ẹkọ
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Ayẹwo Ẹkọ
Ekele diri gi maka imecha ihe karịrị na Books Of Original Entry. Ugbu a na ị na-enyochakwa isi echiche na echiche ndị dị mkpa, ọ bụ oge iji nwalee ihe ị ma. Ngwa a na-enye ụdị ajụjụ ọmụmụ dị iche iche emebere iji kwado nghọta gị wee nyere gị aka ịmata otú ị ghọtara ihe ndị a kụziri.
Ị ga-ahụ ngwakọta nke ụdị ajụjụ dị iche iche, gụnyere ajụjụ chọrọ ịhọrọ otu n’ime ọtụtụ azịza, ajụjụ chọrọ mkpirisi azịza, na ajụjụ ede ede. A na-arụpụta ajụjụ ọ bụla nke ọma iji nwalee akụkụ dị iche iche nke ihe ọmụma gị na nkà nke ịtụgharị uche.
Jiri akụkụ a nke nyocha ka ohere iji kụziere ihe ị matara banyere isiokwu ahụ ma chọpụta ebe ọ bụla ị nwere ike ịchọ ọmụmụ ihe ọzọ. Ekwela ka nsogbu ọ bụla ị na-eche ihu mee ka ị daa mba; kama, lee ha anya dị ka ohere maka ịzụlite onwe gị na imeziwanye.
- Which book of original entry is used to record a credit sale of goods? A) The journal B) The purchases day book C) The sales day book D) The cash book Answer: C
- A business transfers 200 from cash into its bank account. How is this recorded in the three-column cash book? A) As a credit note B) As a contra entry, credited in the cash column and debited in the bank column C) In the journal only D) It is not recorded, since no external party is involved Answer: B
- A petty cash float is 50.00. During the month, 34.00 is spent. How much is needed to restore the imprest? A) 50.00 B) 34.00 C) 16.00 D) 84.00 Answer: B
- Which book of original entry is used to record the purchase of a non-current asset on credit? A) The purchases day book B) The journal C) The cash book D) The purchases returns book Answer: B
- In a three-column cash book, discount allowed is recorded on which side? A) The credit side, since it is a form of income B) The debit side, alongside the receipt it relates to C) It is not recorded in the cash book at all D) On both sides equally Answer: B
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Àwọn Ìwé Tó Dáa Láti Kà
Meecha Ajụjụ Ule Ọmarịcha
Ị chọrọ ime ajụjụ ule ọmarịcha gbasara Books Of Original Entry? Budata ngwa Green Bridge CBT iji nweta ajụjụ ule ọmarịcha na nyocha zuru ezu gbasara isiokwu a.
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