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Posting to the Ledger

Chapter 7. Posting to the Ledger. The Balance Column Account. The most commonly used ledger account is the balance column account . It has three money columns: one for debit amounts; one for credit amounts; and a third that shows the account balance. Opening an Account.

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1.5k views • 26 slides

SPECIAL JOURNALS SALES & CASH RECEIPTS

SPECIAL JOURNALS SALES & CASH RECEIPTS. Mr. Calkins Spring 2008. SPECIAL JOURNALS SALES & CASH RECEIPTS. LEARNING OBJECTIVES When you have completed this chapter, you will be able to: Identify the special journals and explain how they are used in a merchandising business.

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343 views • 21 slides

Accounting - Chapter 13

Accounting - Chapter 13 Posting to General and Subsidiary Ledgers Ledgers General Ledger: a ledger with all accounts needed to prepare financial statements Subsidiary Ledgers: to eliminate a bulky ledger, subsidiary ledgers are kept for vendors and customers

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2.04k views • 8 slides

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Balance column - PowerPoint PPT Presentation

Posting to the Ledger

SPECIAL JOURNALS SALES &amp; CASH RECEIPTS

Accounting - Chapter 13

SPECIAL JOURNALS SALES & CASH RECEIPTS