ATC F8 materials FF8 AA (Int)Session39 j08

RP. 10,000

0
5
8
3 months ago
Preview
Full text

  Objective ¾ To illustrate data sources and records in a typical accounting system.
  SALES
  ¾ Receipts TANGIBLE NON-
  CASH CURRENT ASSETS
  ¾ Additions ¾ Payments ¾
  Disposals ¾ Despatched
  PURCHASES/
  INVENTORY EXPENSES
  ¾ Received
  Documentation Book of prime entry Double entry Other records (in general ledger)
  Received from customer (orally CUSTOMER
  Prime entry or in writing) ORDER
  Double entry On standard forms:
  Other customer details SALES product codes
  ORDER product quantities (+/- prices)
  INVENTORY product quantities GOODS RECORDS DESPATCH delivery details
  (eg "bin" cards) NOTE product quantities
  SALES Dr Receivables ledger control a/c
  SALES prices, VAT etc DAY
  Cr Sales
  INVOICE BOOK or vice versa
  MEMO
  RECEIVABLES LEDGER Transactions in period
sales invoices
  CUSTOMER EXTRACTION
cash receipts STATEMENT Balance receivable
  
Documentation Book of prime entry Double entry Other records (in general ledger)
  On standard forms: Request for expense
  PURCHASE Prime entry to be incurred
  REQUISITION Double entry Other
  Order placed with PURCHASE supplier
  ORDER
product codes
  ("PO")
quantify +/- price
  GOODS product codes RECEIVED/
  INVENTORY quantities (SERVICES
  RECORDS RENDERED)
  Dr Purchases a/c PURCHASE/
  Dr Telephone a/c product quantities
  PURCHASE
  EXPENSE Dr Rent a/c , etc prices, VAT etc
  DAY
 &em

Dokumen baru

Download (8 Halaman)
RP. 10,000

Tags

Atc F8 Materials Ff Acounting F8 Materials