Debtors Ledger

Description

Year 9 Accounting Mind Map on Debtors Ledger, created by Amanda Ketu on 27/09/2017.
Amanda Ketu
Mind Map by Amanda Ketu, updated more than 1 year ago
Amanda Ketu
Created by Amanda Ketu about 7 years ago
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Resource summary

Debtors Ledger
  1. Debtors ledger of ...
    1. Debit Column, Credit column and balance column
      1. Date, Details, Folio( eg D1)
        1. Date: eg 2013 May 1
          1. Only transactions dealing with credit.
            1. Settlement of acc. in CASH OT CREDIT CRD, RECORD Transaction
              1. Trade discount: Bank and Discount Allowed
                1. If DR was overcharged, Acc Name= SALES RETURNS
                  1. TIPS: Read the transaction at least 3 times to be sure
                    1. READ the INSTRUCTIONS
                      1. Learn from your mistakes, don't let it bring you down
                        1. TRY harder next time. And study hard. Don't give up
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