Sources And Recording Of Data
Gbogbo ọrọ náà
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.
Ebumnobi
- 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.
Maapụ uche
E seela isiokwu a ka ị hụ otu echiche si ejikọta.
Mepee maapụ uche na ngwa
Akwụkwọ Ọmụmụ
Ndetu Nkuzi Zuru Ezu di na Ngwa Green Bridge
Nweta ngwa Green Bridge CBT na ekwenti gi ma o bu kompiuta maka ulo akwukwo IGCSE zuru oke: akwukwo ule ndi gara aga, usoro nyocha, eserese uche, kaadi omumu na nkuzi olu.
Nnyocha Ọmụmụ
Ekele diri gi maka imecha ihe karịrị na Sources And Recording Of Data. 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 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
Rue ajuju ndi a n'ime ngwa ahu
Rue ajuju ndi a n'ime ngwa ahu
Akwụkwọ A Na-atụ Aro
Meecha Ajụjụ Ule Ọmarịcha
Ị chọrọ ime ajụjụ ule ọmarịcha gbasara Sources And Recording Of Data? Budata ngwa Green Bridge CBT iji nweta ajụjụ ule ọmarịcha na nyocha zuru ezu gbasara isiokwu a.
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