Accounting content that contains Ledger.pptx

Ledger recording, including examples

1. Ledger Ying Hu 2024/4/9

2. Ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledger accounts(分类帐户)、general ledger(总分类帐)、subsidiary ledger(明细分类帐)等。例如： Ledger accounts are used to record business transactions' effect on an accounting entity. 分类帐户被用来记录交易对会计主体的影响。 A ledger account is simply a record of changes (increase and decrease) and balances in value of a specific accounting item. 　 分类帐户不过是特定会计项目价值的变动(增加与减少)和结余的记录。 The general ledger is the book used to list all the accounts established by an organization. 总分类帐是一本列出一个单位所设立的全部帐户的帐本。 Further simplification of the general ledger is brought about by the use of subsidiary ledger. 使用明细分类帐使总分类帐更加简化明了。 I The Ledger

3. I What is the ledger? The ledger is a collection of all the accounts for a business The ledger is divided into three separate ledgers The receivables ledger The payables ledger The nominal (general) ledger The Ledger

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5. I The Ledger Receivables, Payables & Nominal Ledgers What is the sales ledger? The receivables ledger is a collection of the accounts for all of the credit customers These are the trade receivables accounts The sales account itself does not go into the receivables ledger. It goes in the nominal ledger

6. I The Ledger Receivables, Payables & Nominal Ledgers What is the payables ledger? The payables ledger is a collection ofthe accounts for all of the credit suppliers These are the trade payables accounts The purchases account itself does not go into the payables ledger. It goes in the nominal ledger

7. I The Ledger Receivables, Payables & Nominal Ledgers What is the nominal(general)ledger? The nominal ledger is a collection of all accounts of a business except for the accounts for credit customers and credit suppliers It is also known as the general ledger The most common accounts in the nominal ledger are: Sales account Purchases account Returns inwards account Returns outwards account Carriage inwards account

8. I The Ledger Example

9. I The Ledger

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13. I I Examples of Ledger recording Sales

14. I I Examples of Ledger recording

15. I I Examples of Ledger recording 赊销，先给出货物，后续 收钱 源文件为销售 发票

16. I I Examples of Ledger recording

17. I I Examples of Ledger recording

18. I I Examples of Ledger recording

19. I I Examples of Ledger recording

20. I I Examples of Ledger recording -Purchases

21. I I Examples of Ledger recording -Purchases

22. I I Examples of Ledger recording -Purchases

23. I I Examples of Ledger recording -Purchases

24. I I Examples of Ledger recording -Purchases Trade Discount: Reduction in the listed price of a product that a supplier offers when selling to a reseller in bulk. Cash Discount: Reduction in selling price that the seller offers to the end-consumer for prompt, faster sales.

25. I I Examples of Ledger recording -Purchases

26. I I Examples of Ledger recording -Purchases

27. I I Examples of Ledger recording -Purchases

28. I I Examples of Ledger recording -Purchases

29. I I Examples of Ledger recording - Irrecoverable Debts I rrecoverable D ebts and A llowance / P rovision F or I rrecoverable D ebts Business sell on credit and expect to be paid. But this does not always happen, and businesses often have to write of amounts owing to them because of irrecoverable debts. Dr. I rrecoverable debt Cr. T rade receivables The balance on the irrecoverable debts account is then written of to the statement of proft or loss and other comprehensive income at the year end as an expense for the period. The trade receivables balances, as shown i n the statement of fnancial position, are reduced by the amount of the irrecoverable debt written of.

30. I I Examples of Ledger recording - Irrecoverable Debts

31. I I Examples of Ledger recording - Irrecoverable Debts

32. I I Examples of Ledger recording - Irrecoverable Debts

33. I I Examples of Ledger recording - Irrecoverable Debts

34. I I Examples of Ledger recording - Irrecoverable Debts

35. I I Examples of Ledger recording - Irrecoverable Debts

36. I I Examples of Ledger recording - Irrecoverable Debts

37. I I Examples of Ledger recording - Irrecoverable Debts

38. I I Examples of Ledger recording - Irrecoverable Debts

39. I I Examples of Ledger recording -Transferring to statements

40. I I Examples of Ledger recording -Transferring to statements

41. I I Examples of Ledger recording -Transferring to statements