null
US
Sign In
Sign Up for Free
Sign Up
We have detected that Javascript is not enabled in your browser. The dynamic nature of our site means that Javascript must be enabled to function properly. Please read our
terms and conditions
for more information.
Next up
Copy and Edit
You need to log in to complete this action!
Register for Free
94443
Books of prime entry, double entry and ledger accounts
Description
Accounts (Basic Accounting 1) Mind Map on Books of prime entry, double entry and ledger accounts, created by tomfaulkner on 17/05/2013.
No tags specified
accounts
basic accounting 1
accounts
basic accounting 1
Mind Map by
tomfaulkner
, updated more than 1 year ago
More
Less
Created by
tomfaulkner
over 11 years ago
678
14
0
Resource summary
Books of prime entry, double entry and ledger accounts
Sales day book
General ledger
Sales ledger control account
Sales account
VAT account
Sales ledger
Receivables accounts (customers)
Sales returns day book
General ledger
Sales returns account
VAT account
Sales ledger control account
Sales ledger
Receivables accounts (customers)
Purchases day book
General ledger
Purchases account
VAT account
Purchases ledger control account
Purchases ledger
Payables accounts (suppliers)
Purchases returns day book
General ledger
Purchases ledger control account
Purchases returns account
VAT account
Purchases ledger
Payables accounts (suppliers)
Cash book
Cash book receipts
Sales receipts
Sales invoices
Remittance advice notes
Debit / credit card receipts
Paying in slip
Counterfoils
BACS receipts
Bank statements
General ledger
Bank deposit
Bank loan account
Capital account
Discounts received amount ( total from credit side)
Income received amounts
Sales ledger control account
VAT account
Sales ledger
Customers memorandum accounts ( Money received, discount allowed)
Cash book payments
Purchase receipts
Purchase invoives
Cheque counterfoils
Debit / credit card payments
Standing orders
Direct debits
Bank charges and interest
BACS payments
Bank statements
General ledger
Bank deposit account
Bank loan account
Discount allowed (total from debit side)
Drawings account
Non-current asset account
Purchases ledger control account
VAT account
Purchase ledger
Supplier memorandum accounts (money paid, discounts received)
General ledger only use if solely a book of prime entry
Bank control account
Total of bank receipts
Balance b/d
Balance c/d
Total of bank payments
Petty cash book
General ledger
Purchases ledger control account
VAT account
Appropriate expenses account
Postage account
Stationery account
Travel expenses account
Petty cash book payments column (Receipts)
Purchases ledger
Payables memorandum accounts (supplier)
General ledger only used if solely a book of prime entry
Petty cash book control account
Total receipts (write individually)
Total of payment figures added up
Key
Yellow is books of prime entry
Purple are the ledgers
Blue means it's on the credit
Red means it's on the debit
Orange means only use it if it's solely a book of prime entry
Show full summary
Hide full summary
Want to create your own
Mind Maps
for
free
with GoConqr?
Learn more
.
Similar
The five stage accounting system
tomfaulkner
Financial documents
tomfaulkner
Break-even Analysis - FLASH CARDS
Harshad Karia
Accounting I - UNIT 1 Fundamentals
Kathleen Keller
Accounting I - Objective 2 Keller
Kathleen Keller
Accounting Equation
mrlewiswhalen
Basic CostingChapter 1,2,3
tomfaulkner
Accounting - Ratio Analysis
Luca Sansone
CASHFLOW STATEMENT
indi
Work effectively in accounting and finance Chapter 3,4,5
tomfaulkner
Working effectively in accounting and finance Chapter 6,7
tomfaulkner
Browse Library