The document discusses the books of accounts used by companies to record their financial transactions. It describes the two major books as journals, where transactions are initially recorded, and ledgers, where journal entries are posted to individual accounts. Specifically, it explains the general journal for recording all transactions chronologically, and the general ledger containing all asset, liability and equity accounts with their balances over time. The books of accounts serve as the company's financial records and are crucial for decision making, performance analysis, and regulatory compliance.
journal, ledger and trial balance indeep understanding with examples . A brife note on their pratical implimentation of journal, ledger and trial balance . their formate with explaination and examples
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2. Learning Objectives:
• The learners should be able to know and
understand the uses of the two books of
accounts.
• The learners should be able to know which
accounts will be recorded to applicable special
journals and ledgers.
• The learners should be able to prepare journals
and ledgers.
3. • To keep track of its transactions
more efficiently, companies keep
and maintain a set of books
and/or records called books of
accounts.
4. Books of Accounts
• Are the finance records, ledgers and journals that
compose the company’s accounts.
• They serve as the company’s financial memory
and comprise of every single business
transactions and financial information of a
company.
• Aside from decision-making and analysis of a
business performance, they are crucial in
ensuring regulatory compliance as they serve as a
proof of the business transactions reflected in the
financial statements.
6. Two Kinds of Journals
•General Journal
•Special Journal
7. • General Journal- wherein all business
transactions are recorded in
chronological order
• Special Journal- which are used by
large companies for recurring
transactions such as sales on account
and purchases of merchandise on
account.
8. Two Types of Ledgers
•General Ledger
•Subsidiary Ledger
9. • General Ledger- is a grouping of all
accounts (assets, liabilities and
equity) with their balances
• Subsidiary Ledger- which are also
used as an expansion of the general
ledger. It provides more detailed
individual balances of accounts such
as accounts receivable and accounts
payable.
10. Journal
• It is a chronological record of all the
company’s transactions listed by date.
• Referred to as book of original entry
• We first record the transaction in this
book
Journalizing –the recording of financial
information into the journal
11. General Journal
• Typically displays the
transaction’s date, account titles
and explanations, references, and
respective amounts of
corresponding accounts.
12. Please watch carefully the
video tutorial on how to
record transactions in a
General Journal.
13. Data Recorded in the General Journal
• Date- The date at which the transaction
occurred
• Account Titles and Explanation- The account
to be debited and credited are recorded. The
account titles are referenced to the Chart of
Accounts. Notice that accounts credited are
indented. Also, a brief explanation of the
business transaction is described.
14. • Reference Number- Refers to the
reference number of each account
journalized. The Ref (reference) column is
left blank during the journalizing process
and is filled out during the posting
process.
• Debit- Corresponding amount of the
account debited is entered.
• Credit- Corresponding amount of the
account credited is entered.
16. • See the Excel File for the complete General
Journal illustration.
17. Ledgers
• After journalizing the business
transactions in the general journal and
special journals, the company will now
proceed to the process of posting.
• Posting involves the transferring of
journal entries to the ledger accounts to
bring together the effect of the
transactions to the individual accounts of
the company.
18. • It is the grouping of all accounts of a company
showing its respective outstanding balances.
• Also called the book of final entry.
• It presents the changes in specific account
balances like cash, accounts receivable, accounts
payable, etc.
• All account balances presented in the financial
reports of the company are derived from the
ledger.
• The 2 kinds of ledger are the general and
subsidiary ledger.
19. General Ledger
• It contains all the asset, liability and owner’s
equity accounts of the company.
• They are usually grouped according to the
order on how they appear on the financial
statements, starting from the asset accounts,
followed by the liability accounts, and finally,
the equity accounts including the revenues
and expenses accounts.
20. • Each of the account is numbered
based on the chart of accounts
for easier and faster reference.
• The general ledger shows the
amount outstanding on each of
the company’s accounts as of a
certain date.
21. • Using the information from the sample
general journal, a sample format of a general
ledger is illustrated as follows.
22. Items Found on the General Ledger
• Account Title –The general ledger contains all
the company’s accounts and its balances. Each
T-account is labeled with its corresponding
account title (e.g. cash, accounts receivable,
accounts payable, etc.)
• Ledger Account Reference Number- With
reference to the company’s chart of accounts,
each of the account titles corresponds to a
reference number.
23. • Date- The date of the transaction is also entered in
reference to the journal.
• Explanation- A brief description of the business
transaction is defined. This is sometimes omitted since
the entries on the journal already provide an
explanation of the transaction.
• Reference- This column displays the journal page
number from which the transaction was posted.
• Debit- Amounts debited to the account are inputted.
• Credit- Amounts credited to the account are entered.
24. • Balance-What distinguished a ledger from the
journal is the running outstanding balances
provided by the ledger. After every
transaction, the balances of each of the
accounts are known without the need for
further computations. On year-end these
balances will be the basis of the amounts
presented in the financial statements of the
company.