Books Of Original Entry
Akopọ
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.
Awọn Afojusun
- 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
Akọ̀wé Ẹ̀kọ́
O wa lori ohun elo Green Bridge
Gba ohun elo Green Bridge CBT sori foonu tabi kọmputa rẹ lati ri awọn akọsilẹ ẹkọ ni kikun, awọn ibeere adaṣe, ati diẹ sii.
Ìdánwò Ẹ̀kọ́
Oriire fun ipari ẹkọ lori Books Of Original Entry. Ni bayi ti o ti ṣawari naa awọn imọran bọtini ati awọn imọran, o to akoko lati fi imọ rẹ si idanwo. Ẹka yii nfunni ni ọpọlọpọ awọn adaṣe awọn ibeere ti a ṣe lati fun oye rẹ lokun ati ṣe iranlọwọ fun ọ lati ṣe iwọn oye ohun elo naa.
Iwọ yoo pade adalu awọn iru ibeere, pẹlu awọn ibeere olumulo pupọ, awọn ibeere idahun kukuru, ati awọn ibeere iwe kikọ. Gbogbo ibeere kọọkan ni a ṣe pẹlu iṣaro lati ṣe ayẹwo awọn ẹya oriṣiriṣi ti imọ rẹ ati awọn ogbon ironu pataki.
Lo ise abala yii gege bi anfaani lati mu oye re lori koko-ọrọ naa lagbara ati lati ṣe idanimọ eyikeyi agbegbe ti o le nilo afikun ikẹkọ. Maṣe jẹ ki awọn italaya eyikeyi ti o ba pade da ọ lójú; dipo, wo wọn gẹgẹ bi awọn anfaani fun idagbasoke ati ilọsiwaju.
- 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
O wa lori ohun elo Green Bridge
Gba ohun elo Green Bridge CBT sori foonu tabi kọmputa rẹ lati ri awọn akọsilẹ ẹkọ ni kikun, awọn ibeere adaṣe, ati diẹ sii.
O wa lori ohun elo Green Bridge
Gba ohun elo Green Bridge CBT sori foonu tabi kọmputa rẹ lati ri awọn akọsilẹ ẹkọ ni kikun, awọn ibeere adaṣe, ati diẹ sii.
Awọn Iwe Itọsọna Ti a Gba Nimọran
Ṣe Adaṣe Awọn Ibeere Idanwo Adaṣe
Ṣe o fẹ ṣe adaṣe awọn ibeere idanwo adaṣe nipa Books Of Original Entry? Ṣe igbasilẹ ohun elo Green Bridge CBT lati wọle si awọn ibeere idanwo adaṣe ati awọn ayẹwo adaṣe kikun fun koko-ọrọ yii.
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