Slide 1Summary so far……. Slide 2 Slide 3 Slide 4  SPECIAL JOURNALS  Special journals  classify and summarise data from source documents.  The use of special…

1. 1. Introduction to Bookkeeping The term bookkeeping means different things to different people:  Some people think that bookkeeping is the same as accounting. They…

1. 1. Introduction to Bookkeeping The term bookkeeping means different things to different people:  Some people think that bookkeeping is the same as accounting. They…

ACCOUNTING SYSTEMS, INTERNAL CONTROL, CHAPTER 5 ACCOUNTING SYSTEMS EYE OPENERS 1. The individual accounts receivable ledger accounts provide business managers information…

1. BSBFIA303 PROCESS ACCOUNTS PAYABLE AND RECEIVABLE PRESENTATION 2 2. PRESENTATION OBJECTIVES At the end of this presentation you will be able to: • Check cash journal…

Slide 1GLENCOE / McGraw-Hill Slide 2 Internal Control and the Voucher System Slide 3 3.Prepare vouchers. 4.Record vouchers in a voucher register. 5.Record payment of approved…

Slide 1CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-1 Posting to an Accounts Payable Ledger Slide 2 CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON 11-1…

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Slide 1 Ch. 17: The Cash Payments Journal Accounting II Ms. Alltucker Slide 2  What you will learn:  The purpose of the cash payments journal  How to record transactions…

Slide 1 Appendix C Special Journals and Subsidiary Ledgers Slide 2 Subsidiary Ledger Contains a large number of individual accounts with a common characteristic Provides…