Chapter 5 Accounting Process

根据Books of prime entry的总数写Double entry

Ÿ Double entry 怎么写？

Ø 分析该交易影响了哪几个科目

Ø 分析这些科目究竟是增加还是减少

Ø 把科目的增减变动用借贷 Dr,Cr来表示

Ø 检查：有借必有贷，借贷必相等

1. Ledger（数据从day book中提取）

1)Nominal ledger /General ledger 提取总金额

Dr Receivables control account

Cr Sales account

Dr Purchases account

Cr Payables control account

2)Individual ledger/Personal ledger（Memorandum accounts账外备查）提取明细-个人用户

Ÿ Receivables/sales ledger≠sales account

Ÿ Payable/purchase ledger≠purchase account