《国际会计学》ppt课件

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1、国际会计学中山大学南方学院会计系刘璐ContentsTheroleofsourcedocumentsTheneedforbooksofprimeentrySalesandpurchasedaybooksCashbookPettycashPartCSource,recordsandbooksofprimeentryTypesofsourcedocumentsBusinesstransactionsarerecordedonsourcedocuments.Examples:Quotation.Abusinessmakesawrittenoffertoacustomer

2、toproduceordelivergoodsorservicesforacertainamountofmoney.Salesorder.Acustomerwritesoutorsignsanorderforgoodsorservicesherequires.Purchaseorder.Abusinessordersfromanotherbusinessgoodsorservices,suchasmaterialsupplies.Goodsreceivednote.Alistofgoodsthatabusinesshasreceivedfromasupplier.

3、TheroleofsourcedocumentsGoodsdespatchednote.Alistofgoodsthatabusinesshassentouttoacustomer.Invoice.Statement.Adocumentsentoutbyasuppliertoacustomerlistingallinvoices,creditnotesandpaymentsreceivedfromthecustomer.Creditnote.Adocumentsentbyasuppliertoacustomerinrespectofgoodsreturnedoro

4、verpaymentsmadebythecustomer.Debitnote.Adocumentsentbyacustomertoasupplierinrespectofgoodsreturnedoroverpaymentsmadebythecustomer.Remittanceadvice.Adocumentsentwithapayment,detailingwhichinvoicesarebeingpaidandwhichcreditnotesoffset.Receipt.Awrittenconfirmationthatmoneyhasbeenpaid.Inv

5、oicesInabusiness,thesuppliersendoutaninvoicetothecustomer.Thedetailsontheinvoiceshouldmatchthedetailsonthesalesorder.Thecustomersreceivesaninvoicefromthesupplier.Thedetailsontheinvoiceshouldmatchthedetailsonthepurchaseorder.Theinvoiceisoftenproducedonmulti-partstationery.Informationon

6、theinvoiceNameandaddressofthesellerandthepurchaserDateofthesaleDescriptionofwhatisbeingsoldQuantityandunitpriceofwhathasbeensoldDetailsoftradediscount,ifanyTotalamountoftheinvoiceincludingdetailsanyofsalestaxSometimes,thedatebywhichpaymentisdue,andothertermsofsaleUsesofmulti-partinvoi

7、cesTocopytocustomerasarequestforpaymentSecondcopytoaccountsdepartmenttomatchtoeventualpaymentThirdcopytowarehousetogenerateadespatchofgoods,asevidencedbyagoodsdespatchednoteFourthcopystapledtosalesorderandkeptinsalesdepartmentasarecordofsalesThecreditnoteAcreditnoteisadocumentrelating

8、toret