Record Source of the subsidiary ledgers
Record Source of the subsidiary ledgers
After recording the transaction into a special journal step
next is to move (post) to the ledger, fine
the main booklet and subsidiary ledgers. Well, deep
material this time we will only discuss the source of record
for accounts receivable subsidiary ledgers and ledgers
merchant debt servants.
a. Sources of accounts receivable subsidiary ledgers are:
- proof of credit sales transaction or sales journal,
- proof of sales return transaction or general journal,
- proof of payment transaction of receivable or receiving journal
cash.
b. The principal sources of accounts payable are: - proof of credit purchase transaction or purchasing journal,
- proof of purchase return transaction or general journal,
- proof of debt repayment transaction or expense journal
cash.
- Form the Subsidiary Ledgers
Form of subsidiary ledgers in the same trading company
with a common ledger form that is form
estimated / letter T and column or balance form. While
that is, recording transactions into the subsidiary ledgers
carried out every financial transactions occur, while for
ledger, recording done once a month each end
month.
a. Accounting for Accounts Receivable Ledger
Note the data of special journals consisting of journals
sale and disbursement of cash taken from
Bookkeeping PD So Makmur, Jakarta following.
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