会计学原理原文第18版 第七章

Account Debited Jim Carson
PR
Each transaction yields a debit to Accounts Receivable and a credit to Sales. Also, we need to record the cost of the sale for the transaction. This column total is posted monthly.
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C3
Now, let’s look at how we use special journals in accounting.
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Special Journals in Accounting
Sales Journal For recording credit sales Purchases Journal Cash Disbursements Journal For recording cash payments For recording credit purchases General Journal For transactions not in special journals Cash Receipts Journal For recording cash receipts
Chapter 7
Accounting Information Systems
Conceptual Chapter Objectives
C1: Identify fundamental principles of accounting information systems C2: Identify components of accounting information systems C3: Explain the goals and uses of special journals C4: Describe the use of controlling accounts and subsidiary ledgers C5: Explain how technology-based information systems impact accounting
using special journals P2: Prepare and prove the accuracy of subsidiary ledgers P3: Appendix 7-A: Journalize and post transactions using special journals in a periodic inventory system.
A in the posting reference column indicates the transaction was posted to the subsidiary account.
ACCOUNTS RECEIVABLE LEDGER
Jim Carson
Date Jan. 1 PR S1 Debit 600 Credit Balance 600
P1
Sales Journal
Date Jan. 1 7 Account Debited Jim Carson Tom Talley Invoice Number 824 825 826 PR Accts. Receivable Dr. Sales Cr. 600 900 200 1,700 (106/413) (502/119) Cost of Goods Sold Dr. Inventory Cr 400 600 134 1,134
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Components of Accounting Systems
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Subsidiary ledgers are a listing of individual accounts with common characteristics.
C4
Accounts Receivable Ledger
After all items are posted, the balance in the accounts receivable controlling account is equal to the sum of the balances in the accounts receivable subsidiary ledger.
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Subsidiary Ledgers
Characteristic Amounts due from customers Amounts owed to creditors Controlling Account Accounts Receivable Accounts Payable Subsidary Ledger Accounts Receivable Ledger Accounts Payable Ledger
No. 106 Balance 1,915
P1
Sales Journal
SALES JOURNAL
Invoice Number 824 Accounts Receivable Dr. Sales Cr. 600 Page 1 Cost of Goods Sold. Dr Inventory Cr. 400
Analytical Chapter Objectives
A1: Compute segment return on assets and use it to evaluate segment performance
Procedural Chapter Objectives
P1: Journalize and post transactions
C2
Components of Accounting Systems
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Components of Accounting Systems
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GENERAL LEDGER Accounts Receivable Date PR Debit Credit Jan. 31 1,700
No. 106 Balance 1,700
Post the total to the General Ledger accounts.
GENERAL LEDGER Sales Date Jan. 31 PR Debit No. 413 Credit Balance 1,700 1,700
Accounts Receivable Subsidiary
Adams Company
Date PR Debit Credit Balance 500 1 500 AccountsJan. ReceivableS5 Subsidiary来自Baine Company
Date PR Debit Credit Balance 1,000
Daily, each transaction is posted to the appropriate accounts receivable subsidiary account.
ACCOUNTS RECEIVABLE LEDGER
Jim Carson
Date Jan. 1 PR Debit 600 Credit Balance 600
22 Sue Wright 31 Total
Here is the Sales Journal after recording some additional sales.
(Assume the use of a perpetual inventory system.)
P1
Sales Journal
SALES JOURNAL
Invoice Number 824 Dr. Accts. Rec. Cr. Sales 600 Date Account Debited 1 Jim Carson PR Page 1 Cost of Goods Sold Dr. Inventory Cr. 400
C1
Fundamental System Principles
Control Principle Internal controls for management to monitor the business. Relevance Principle Provide relevant, timely and pertinent . information. Flexibility Principle System needs to meet the changing needs of company. CostCost-Benefit Principle Benefits of the system must outweigh the costs incurred.
Compatibility Principle System must be compatible with aims of the company.
C2
Components of Accounting Systems
Source Documents
Invoice from supplier