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1、BooksofOriginalEntry(原始分錄簿)andLedgers(分類帳)References：Chapter11-14,1931AIntroductionBookstorecordalltheTaccounts.Theexpansionofthebusiness,transactionsincrease，thenumbersofTaccountsarenumerous.ThustheTaccountsareclassifiedinto3Ledgersand7Books(BooksofOrigina
2、lEntry).2BBooksofOriginalEntry1SalesJournal(DayBook)2PurchasesJournal(DayBook)3ReturnsInwardsJournal(DayBook)4ReturnsOutwardsJournal(DayBook)5CashBook【Explainlater】6PettyCashBook【Explainlater】7Journal【Explainlater】3TransactionsClassifyingthetransactionsCred
3、itSalesCreditPurchasesReturnsInwardsReturnsOutwardsCashandchequereceiptsandpaymentOthersReturnsInwardsJournalSalesJournalReturnsOutwardsJournalPurchasesJournalCashBook/PettyCashBookJournalp.116Postingtothedoubleentryaccountsintheledgers：SalesledgerPurchases
4、ledgerGeneralledger4CLedgers3kindsofledgers：Salesledger－recordseachdebtor’sTA/CPurchasesledger－recordseachcreditor’sTA/CGeneralledger－recordstherestoftheaccounts,suchasexpenses,Fixedassets,capital,etc.5DSalesJournalandSalesLedgerD1SalesJournalRecordallcredi
5、tsalesThereisnodebititemsin“SalesA/C”,sothe“SalesA/C”transformstoastatement(表),i.e,SalesJournal.6ExamplesofSalesJournal：ThecreditsalestransactionsinJanuary,2008ofGreenCo.areasfollow：Jan5,sold$500goodsoncredittoRabbitCo.andoffered1%tradediscounts*toRabbitCo.
6、Jan15,sold$100goodsoncredittoPepperCo.IfPepperCo.paysthedebtwithin1month,Peppercanenjoy2%cashdiscounts**。Jan28,sold$500goodstoPumpCo.andoffered1%tradediscounts.IfPumpCo.paysthedebtwithin1weeks,Pumpcanenjoy2%Cashdiscounts.Youarerequiredtoprepare：TheSalesJour
7、naltorecordtheabovetransaction.7*Tradediscount:offeredtocustomerstoattractlarge-quantitytransactions.Directlydeductedfromthelistprice,nodoubleentryisrequired.**Cashdiscounts:EncouragetheearlyrepaymentofdebtsTheentryisrecordedatthetimeofrepaymentofdebts.8Sal
8、esJournal2008ParticularInv.No.$Jan5RabbitCo49515PepperCo10028PumpCo49531TransferredtosalesA/C1090(inGeneralLedger)9D2SalesLedgerAfterrecordingeachtransactionintheSalesJournal,thetransactionispostedtoth
