Journalizing会计财务课件

JournalizingCHAPTER6JournalizingAccountingCycleSourceDocumentsJournalizingPostingTrialBalanceAdjustingFinancialStatementClosingthroughouttheaccountingperiodattheendoftheaccountingperiodSourceDocumentsSourceDocumentscashreceiptcreditcardreceiptscancelledchecksinvoicesdepositslipsnotesforloanstimecardspurchaseordercheckstubcashregistertape,paymentstubsforinterest

AfterjournalizingFiledtoverifythetransactJournalsthechronologicalrecordofbusinesstransactions

?ClassificationJournalizing

GeneralJournalSpecial-PurposeJournals

purchasesjournalsalesjournal,cashreceiptsjournal,cashpaymentsjournal

IllustrationofJournalizingNow,let’s

lookatan

exampleofGeorgeRossPhotocopyCompanyIllustrationofJournalizingMarch3GeorgeRossinvestedadditional$20,000inhisownphotocopycompany.

GeneralJournalDateDescriptionPost.Ref.DebitCredit

20XXMar.3Cash

GeorgeRoss,Capital

Investmentinbusiness111311$20,000$20,000IllustrationofJournalizingMarch6Rentedanoffice,payingayear’srentinadvance,$4,800.GeneralJournalDateDescriptionPost.Ref.DebitCredit

20XXMar.6PrepaidRent

Cash

Payingtherentinadvance

121111$4,800$4,800IllustrationofJournalizing

March7

PurchasedofficeequipmentfromHougasEquipmentCo.for$5,300,paying$2,300incashandagreedtopaytherestnextmonth.

GeneralJournal

DateDescriptionPost.Ref.DebitCredit

20XXMar.7OfficeEquipment

Cash

Partialpaymentofofficeequipment.141111

AccountsPayable

211$5,300

$2,300

3,000IllustrationofJournalizingMarch19:PerformedaservicebyprintingpricelistsforWardFashionCompanyandcollectedafeeof$3,400.GeneralJournalDateDescriptionPost.Ref.DebitCredit

20XXMar.19Cash

PhotocopyFeesEarned

Performedaserviceandcollectedfees.111311$3,400

$3,400

IllustrationofJournalizingMarch24:GeorgeRosswithdrew$980fromthebusinessforpersonallivingexpenses.

DateDescriptionPost.Ref.DebitCredit

20XXMar.24GeorgeRoss,Withdrawals

Cash

Withdrewmoneyfromthebusiness.311111$980

$980

GeneralJournalIllustrationofJournalizingMarch25Paidthesecretarysalary,$1,100.

DateDescriptionPost.Ref.DebitCredit

20XXMar.25OfficeSalaryExpense

CashPaidthesecretarythesalary131111$1,100$1,100

GeneralJournalIllustrationofJournalizingMarch29Receivedandpaidtheutilitybillof$230.DateDescriptionPost.Ref.DebitCredit

20XXMar.29UtilityExpense

CashPaidtheutilityexpense.521111$230$230

GeneralJournalIllustrationofJournalizingMarch31Receivedatelephonebill,$120.DateDescriptionPost.Ref.DebitCredit