cima-co2課程ppt(21)-在線瀏覽
2024-12-03 15:58本頁(yè)面
【正文】 5 6 Example 1 –double entry for cash transaction A business has the following transactions. (a) A cash sale (ie a receipt) of $200 (b) Payment of a rent bill totalling $150 (c) Buying some goods for cash at $100 (d) Buying some shelves for cash at $200 How would these four transactions be posted to the ledger accounts? 5 7 Example 2: credit transactions Recorded in the sales day book and the purchase day book are the following transactions. (a) The business sells goods on credit to a customer Mr A for $2,000. (b) The business buys goods on credit from a supplier B Co for $100. How and where are these transactions posted in the ledger accounts? What happens when a
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