Chapter 6 Journalizing（课件）-《实用会计英语》同步教学（大连理工大学出版社）

Journalizing CHAPTER 6 6-1 2 2 Journalizing Accounting Cycle Source Documents Journalizing Posting Trial Balance Adjusting Financial Statement Closing throughout the accounting period at the end of the accounting period 6-1 Source Documents Source Documents cash receipt credit card receipts cancelled checks invoices deposit slips notes for loans time cards purchase order check stub cash register tape, payment stubs for interest After jour nali zing Filed to verify the transact 6-1 Journals the chronological record of business transactions ? Classification 6-1 Journalizing General Journal Special-Purpose Journals purchases journal sales journal, cash receipts journal, cash payments journal 6-1 Illustration of Journalizing Now, let’s look at an example of George Ross Photocopy Company 6-1 Illustration of Journalizing March 3 George Ross invested additional $20,000 in his own photocopy company. 6-1 General Journal Date Description Post. Ref. Debit Credit 20XX Mar. 3 Cash George Ross, Capital Investment in business 111 311 $20,000 $20,000 6-1 Illustration of Journalizing March 6 Rented an office, paying a year’s rent in advance, $4,800. 6-1 General Journal Date Description Post. Ref. Debit Credit 20XX Mar. 6 Prepaid Rent Cash Paying the rent in advance 121 111 $4,800 $4,800 6-1 Illustration of Journalizing March 7 Purchased office equipment from Hougas Equipment Co. for $5,300, paying $2,300 in cash and agreed to pay the rest next month. 6-1 General Journal Date Description Post. Ref. Debit Credit 20XX Mar. 7 Office Equipment Cash Partial payment of office equipment. 141 111 Accounts Payable 211 $5,300 $2,300 3,000 6-1 Illustration of Journalizing March 19: Perfo