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What is Journal???
Need of Journal ,[object Object],[object Object],[object Object],[object Object]
Debit and Credit ,[object Object],[object Object],[object Object]
Classification of Accounts ACCOUNTS PERSONAL IMPERSONAL NATURAL PERSON’S PERSONAL ACCOUNT ARTIFICIAL PERSON’S PERSONAL ACCOUNT REPRESENTATIVE PERSONAL ACCOUNT REAL ACCOUNT NOMINAL ACCOUNT
Rules of Debit and Credit ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Difference b/w cash & trade discount ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Ruling of the Journal Credit Rs. Debit Rs. l/f Particulars Date
Treatment of various transactions ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
Solve these journal entries based on your understanding… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object]
[object Object],[object Object]
[object Object],[object Object]
[object Object],[object Object]
[object Object],[object Object],[object Object]
Solve the journal entries given below!! ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
Characteristics of Journal ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Advantages of Journal ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Double Entry Accounting ,[object Object],[object Object],[object Object],[object Object],[object Object]
Special Journals ,[object Object],[object Object],[object Object],[object Object]
Compound Journal Entries ,[object Object],[object Object],[object Object],[object Object],[object Object]
Example of compound journal entries ,[object Object],[object Object]
[object Object],[object Object]
OPENING ENTRTY ,[object Object],[object Object]

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Journal

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  • 4. Classification of Accounts ACCOUNTS PERSONAL IMPERSONAL NATURAL PERSON’S PERSONAL ACCOUNT ARTIFICIAL PERSON’S PERSONAL ACCOUNT REPRESENTATIVE PERSONAL ACCOUNT REAL ACCOUNT NOMINAL ACCOUNT
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  • 7. Ruling of the Journal Credit Rs. Debit Rs. l/f Particulars Date
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