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1、CreatedbyD.GilroyHeartLakeSecondarySchool1Chapter6TheJournalandSourceDocumentsCreatedbyD.GilroyHeartLakeSecondarySchool2TheJournal3TheJournalRecordingtransactionsdirectlyintheT-accounts(i.e.theledgeraccounts)isonlypossiblewhentherearealimitednumberoftransactionsandal

2、imitednumberofaccounts.Asthecomplexityofthebusinessincreasestransactionswouldgetspreadoverpagesandpagesofledgeraccounts.Tocentralizetherecordingoftransactions,accountantsuseanotherbook,calledajournal.4TheJournalAjournalisabookinwhichaccountingentriesforalltransaction

3、sarefirstrecorded,beforetheyarerecordedintheledgeraccounts.Eachtransactionisrecordedseparatelyinchronologicalorder.Thejournalprovidesacontinuousrecordofalltransactions.Itissometimesreferredtoasthe“bookoforiginalentry”.5TheJournalThesimplesttypeofjournalisthetwo-colum

4、ngeneraljournal.Ithastwomoneycolumns,oneforthedebitamountsandoneforthecreditamounts.Itiseasytovisuallyverifythateachtransactionbalances…thedebitentriesequalthecreditentries.Theaccountingentriesforthetransactionsarereferredtoasjournalentries.Journalizingistheprocessof

5、recordingaccountingentriesinthejournal.6TheTwo-ColumnGeneralJournal162007Nov9Supplies135--Bank135--Letterheadandenvelopes;cheque#4012Equipment12000--A/P–WorldWideFiberOptics10000--Bank2000--Networksoftwareinstallation;issuedcheque#41withthebalanceduein30daysBeforeyou

6、begin…RecordtheGeneralJournalpagenumber.Thepagesarenumberedconsecutively.Next…Recordthe“Year”insmallfiguresonthefirstlineofeachpage.Enteranewyearatthepointonthepagewhereitoccurs.StepsinRecordingaJournalEntry…EnterthedayinthedatecolumnIncludethe“month”onthefirstlineof

7、eachpage.Donotrepeatitforeachentry.Enteranew“month”atthepointwhenitoccurs.StepsinRecordingaJournalEntry…Enterthenameoftheaccount(s)tobedebitedattheleftsideofthe“Particulars”column.Entertheamountinthe“Debits”column.StepsinRecordingaJournalEntry…Enterthenameoftheaccoun

8、t(s)tobecredited.Theyaretobeindentedinthe“Particulars”column.Entertheamountinthe“Credits”column.StepsinRecordingaJournalEntry…Write