國際會計學(xué)ppt課件(編輯修改稿)
2025-02-03 16:07 本頁面
【文章內(nèi)容簡介】 Sales and purchase day books(contin) ? The purchase day book ? The purchase day book is the book of prime entry for credit purchases. Date 20 8 Mar 15 Supplier Total amount invoiced Purchases Electricity etc $ $ $ Cookamp。Co W Bulter EEB Show Fair Co ____ ? There is no ‘invoice number’ column, because the purchase day book records other people’s invoices, which have all sorts of different numbers. In this example, three of the invoices related to goods which the business intend to resell and the other invoice was an electricity bill. ? The sales returns day book ? The sales returns day book is the book of prime entry for credit notes raised. Sales and purchase day books(contin) SALES RETURNS DAY BOOK Date 20 8 15 April Credit note Customer and goods Amount $ CR008 Owen Plenty 3 pairs 39。Texas39。 boots Where a business has very few sales returns, it may record a credit note as a negative entry in the sales day book. ? The purchase returns day book ? The purchase returns day book is the book of prime entry for credit notes received from suppliers. Sales and purchase day books(contin) PURCHASE RETURNS DAY BOOK Date 20 8 29 April Customer and goods Amount $ Boxes Co 300 cardboard boxes A business with very few purchase returns may record a credit note received as a negative entry in the purchase day book. ? The cash book ? The cash book is the book of prime entry for cash receipts and payments. ? It may be a manual record or a puter file. It is also a day book. ? Example: Cash book ? At the beginning of 1September, Robin Plenty had $900 in the bank. ? During 1 September 20 7, Robin Plenty had the following receipts and payments. Cash book a) Cash sale: receipt of $80 b) Payment from credit customer Hay $400 less discount allowed $20 c) Payment from credit customer Been $720 d) Payment from credit customer Seed $150 less discount allowed $10 e) Cheque received for cash to provide a shortterm loan from Len Dinger $1,800 f) Second cash sale: receipt of $150 g) Cash received for sale of machine $200 h) Payment to supplier Kew $120
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