tailieunhanh - Simply Accounting phần 4

Các hành vi tăng số dư tài khoản của một tài khoản có số dư nợ được gọi là ghi nợ. Thay vì nói "ghi nợ tài khoản", chúng ta có thể nói "ghi nợ tài khoản." Hành động của tăng số dư tài khoản của một tài khoản có số dư tín dụng được gọi là tín dụng. Thay vì nói "tín dụng | Chapter 8 The Ledger This chapter tells you why you use a ledger and how it keeps track of detailed account information. Why and How Brown is now able to determine exactly how the Accounts Payable balance got to its current level of 5 100 by looking through the journal. This could take a lot of time and he can find this information more quickly if he sets up another book called the ledger in which each page is a detailed record of one account for example Accounts Payable . For each account sometimes called a ledger account he records the debits and credits that were recorded in the journal and affect the account the date of the debits and credits and the ending account balance. Now each time he makes a journal entry he also records the debits and credits that he entered into the journal into the ledger accounts that were affected. A ledger account might look like this for Accounts Payable ACCOUNT ACCOUNTS PAYABLE 2080 Date Reference Debits Credits Debit Balance Credit Balance Feb 4 95 J4 1 000 1 000 Feb 5 95 J5 2 000 3 000 Mar 6 95 J16 3 000 0 Mar 6 95 J17 300 300 Mar 6 95 J19 200 100 Mar 15 95 J21 5 000 5 100 Accounting Manual 8-1 Posting Posting The reference provides the journal number where the journal entry which uses this account may be viewed in its entirety. The process of transferring information from the journal to the applicable ledger account is called posting. Between National Construction s financial statements journal and ledger Brown can very quickly determine National s position and the history behind any value summarized on the income statement or balance sheet. Now when a transaction occurs and Brown wants to update his financial statements he makes an entry in his journal to record the transaction posts the debits and credits to the correct accounts in the ledger and prepares National Construction s balance sheet and income statement by using the account balances in his ledger. Then after determining income on the income statement he adds it to