基础会计英文版课件第二版郭桂杭 ISBN9787566307125 PPTChapter07 Cash Receipts Joournal and Cash Payments Journal.ppt

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1、Chapter7CashReceiptsJournalandCashPaymentJournalCashReceiptsJournalAcashreceiptsjournalisaspecialjournalthatrecordsalltransactionsinvolvingthereceiptofcash.Fourspecialcolumns:AccountsReceivableCreditcolumn,SalesCreditcolumn,SalesDiscountDebitcolumn,andCashDebitcolumn.Theaccountsthatcanno

2、tbedealtwithbythesespecialcolumnsarerecordedintheSundryAccountscolumn.TheFormofCashReceiptsJournalCASHRECEIPTSJOURNALPAGE________DateAccountNamePostRef.SundryAccountsCreditAccountsReceivableCreditSalesCreditSalesDiscountDebitCashDebitCashReceiptsJournal:AnillustrationDateAccountNamePost

3、Ref.SundryAccountsCreditAccountsReceivableCreditSalesCreditSalesDiscountDebitCashDebitMar1Li,Capital311430000004300000012JinyiStore√7000001400068600015Sales3400000340000020StoreEquipment12398000098000024ZhengdaCo.Ltd.√250000050000245000030Sales48000004800000314398000032000008200000640005

4、5316000()(112)(411)(413)(111)CASHRECEIPTSJOURNALPAGE1PostingfromtheCashReceiptsJournal:usualprocedure①TheindividualamountsintheSundryAccountsCreditcolumnarepostedtothegeneralledgeraccountsdaily.②TheindividualamountsintheAccountsReceivableCreditcolumnofthecashreceiptsjournalareposteddail

5、ytotheaccountsreceivableledgeraccounts.③Attheendofthemonth,postthetotalsofthespecialcolumnsinthecashreceiptsjournaltothegeneralledgeraccounts.CashPaymentsJournalAcashpaymentsjournalisaspecialjournalusedtorecordtransactionsthatinvolvethedisbursementofcash.Threespecialcolumns:AccountsPayab

6、leDebitcolumn,PurchasesDiscountCreditcolumn,andCashCreditcolumn.NotethatthereisaCheckNo.column.CashPaymentsJournal:AnillustrationDateCheckNo.AccountNamePostRef.SundryAccountsDebitAccountsPayableDebitPurchasesDiscountCreditCashCreditMar.21PrepaidInsurance114800008000022Purchases511850000

7、0850000063Purchases5111500015000164NanhaiFurnitureManufacturers√2300000460002254000205XinhuiManufacturingCo.√1800000360001764000256Purchases51126500002650000277OfficeSupplies113130000130000308WagesExpense516350000350000311172500041000008200015743000(√)(211)(513)(111)Posti