6732511
Descrição
Mapa Mental por Katie Start, atualizado more than 1 year ago
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Criado por Katie Start
quase 8 anos atrás
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The Accounting System
- Common transactions
- Selling goods and services
- Imediate payment
- Cash sale
- Cash sale
- Imediate payment
- Making purchases and paying expenses
- Payment at a later date
- Credit sale
- Credit sale
- Payment at a later date
- Payments in and out the bank account
- Selling goods and services
- The five stage accounting system
- Financial transaction
- The originating transaction
- The originating transaction
- Financial documents
- Documents generated by the transaction
- Documents generated by the transaction
- Books of prime entry
- The place where the first document is first recorded in the businesses books
- The place where the first document is first recorded in the businesses books
- Ledger accounts
- The main accounting records of the business, usually set up as a double entry system
- The main accounting records of the business, usually set up as a double entry system
- Trial balance
- A listing of the ledger accounts, used as a checking device and a source of accounting information for the owners and managers.
- A listing of the ledger accounts, used as a checking device and a source of accounting information for the owners and managers.
- Financial transaction
- Books of prime entry
- Day books
- Transactions involving customers/suppliers
- Transactions involving customers/suppliers
- Cash book
- Recording all payments in/out the bank account
- Recording all payments in/out the bank account
- Petty cash book
- Recording all payments in/out of the cash float, used for small purchases
- Recording all payments in/out of the cash float, used for small purchases
- Day books
- Ledgers
- The ledger = General ledger + Sales ledger + Purchases ledger
- A ledger is traditionally a large book into which each
business transaction is entered into individual accounts
- 'The ledger' is used to describe all the ledgers.
- Sales ledger
- This account shows the business the amount owed
by that particular customer
- This account shows the business the amount owed
by that particular customer
- Purchases ledger
- This account shows the amount owed to
a supplier
- This account shows the amount owed to
a supplier
- General ledger
- Records all other
transactions of the business
- Records all other
transactions of the business
- The ledger = General ledger + Sales ledger + Purchases ledger
- Control accounts
- Sales ledger control account
- Contains the totals of all the trade receivable accounts
in the sales register
- Contains the totals of all the trade receivable accounts
in the sales register
- Purchases ledger control account
- Contains the totals of the trade payable
accounts in the purchase ledger
- Contains the totals of the trade payable
accounts in the purchase ledger
- Sales ledger control account
- Financial statements
- Profit or loss
- Income - expenses = profit/loss
- Income - expenses = profit/loss
- Financial position
- Assets - liabilities = capital
- Assets - liabilities = capital
- Profit or loss
- Accounting terminology
- Stock
- Inventory
- Goods held by a business
- Goods held by a business
- Inventory
- Creditor
- Trade payable
- A supplier you owe money to
- A supplier you owe money to
- Trade payable
- Debitor
- Trade receivable
- A customer who owes you money
- A customer who owes you money
- Trade receivable
- Profit and loss account
- Statement of profit/loss
- Financial statement calculating profit/loss
- Financial statement calculating profit/loss
- Statement of profit/loss
- Balance sheet
- Statement of financial position
- Financial statement showing the value of the owners investment
- Financial statement showing the value of the owners investment
- Statement of financial position
- Stock
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