Accounting - 4AC1 PearsonEdexcel

Ledger Accounting

Muhtasari

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.

Malengo

Explain the purpose of the nominal ledger, receivables ledger and payables ledger
Record transactions in ledger accounts using double entry principles

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Maelezo ya Somo

A shopkeeper who only remembers 'I sold some stock today' cannot answer the questions that matter: how much cash does the business have, who still owes money, and who is still owed to? The ledger answers all three by giving every asset, liability, customer and supplier its own account, and by recording every transaction twice, once as a debit and once as a credit.

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Tathmini ya Somo

Hongera kwa kukamilisha somo la Ledger Accounting. Sasa kwa kuwa umechunguza dhana na mawazo muhimu, ni wakati wa kuweka ujuzi wako kwa mtihani. Sehemu hii inatoa mazoezi mbalimbali maswali yaliyoundwa ili kuimarisha uelewaji wako na kukusaidia kupima ufahamu wako wa nyenzo.

Utakutana na mchanganyiko wa aina mbalimbali za maswali, ikiwemo maswali ya kuchagua jibu sahihi, maswali ya majibu mafupi, na maswali ya insha. Kila swali limebuniwa kwa umakini ili kupima vipengele tofauti vya maarifa yako na ujuzi wa kufikiri kwa makini.

Tumia sehemu hii ya tathmini kama fursa ya kuimarisha uelewa wako wa mada na kubaini maeneo yoyote ambapo unaweza kuhitaji kusoma zaidi. Usikatishwe tamaa na changamoto zozote utakazokutana nazo; badala yake, zitazame kama fursa za kukua na kuboresha.

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

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Vitabu Vinavyopendekezwa

Pearson Edexcel International GCSE (9-1) Accounting Student Book

Manukuu: First edition

Mchapishaji: Pearson Education

Mwaka: 2018

ISBN: 978-0-435-18859-1

Maelezo: Endorsed student book covering the full 4AC1 specification with worked examples and exam-style questions.

Jifunze zaidi kutoka vyanzo huria

Sehemu ya kitabu Use Journal Entries to Record Transactions and Post to T-Accounts OpenStax · Principles of Accounting, Volume 1: Financial Accounting
"Principles of Accounting, Volume 1: Financial Accounting: Use Journal Entries to Record Transactions and Post to T-Accounts" by OpenStax, OpenStax, Rice University, licensed under CC BY-NC-SA 4.0 (https://creativecommons.org/licenses/by-nc-sa/4.0/). Source: https://openstax.org/books/principles-financial-accounting/pages/3-5-use-journal-entries-to-record-transactions-and-post-to-t-accounts. Access for free at https://openstax.org/books/principles-financial-accounting/pages/1-introduction
Sehemu ya kitabu Prepare a Subsidiary Ledger OpenStax · Principles of Accounting, Volume 1: Financial Accounting
"Principles of Accounting, Volume 1: Financial Accounting: Prepare a Subsidiary Ledger" by OpenStax, OpenStax, Rice University, licensed under CC BY-NC-SA 4.0 (https://creativecommons.org/licenses/by-nc-sa/4.0/). Source: https://openstax.org/books/principles-financial-accounting/pages/7-4-prepare-a-subsidiary-ledger. Access for free at https://openstax.org/books/principles-financial-accounting/pages/1-introduction

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