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LEDGER ACCOUNTS.pptx

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LEDGER ACCOUNTS.pptx

  1. 1. LEDGER ACCOUNT S GRADE 9
  2. 2. Recap… • Accounting cycle • Double entry principle • Sections within the General ledger
  3. 3. In this unit you will • Learn about the posting of cash transactions of a trading business from Cash Receipts Journal (CRJ) to the general ledger
  4. 4. Posting transactions from the CRJ to the General Ledger • Cash Receipts Journal • On the last day of the month, the total of all columns excluding analysis of receipts, for example, bank, and sales, is posted to the general ledger. • In the sundry accounts column, entries are individually posted on the day the transaction occurs.
  5. 5. LET'S DO IT TOGETHER • Assume you are given the CPJ total column for BANK R249 944 • CRJ bank opening balance =Dr 50 060 • You are required to post to the following ledger accounts: • Sales • Capital • Bank
  6. 6. MEMO- Sales 20.8 Jul 31 Bank CRJ 43 500
  7. 7. Capital
  8. 8. Bank

Notas del editor

  • Mark homework where learners are required to name accounts related to assets, owners' equity, liabilities, income and expenses
  • Conclusion

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