Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Download
Standard view
Full view
of .
Save to My Library
Look up keyword
Like this
17Activity
0 of .
Results for:
No results containing your search query
P. 1
Special Journals & Subsidiary Ledgers on Merchandising Business

Special Journals & Subsidiary Ledgers on Merchandising Business

Ratings: (0)|Views: 3,467 |Likes:
Published by arjohnyabut
Accounting Notes
Accounting Notes

More info:

Published by: arjohnyabut on Jan 17, 2010
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PPT, PDF, TXT or read online from Scribd
See more
See less

12/12/2012

pdf

text

original

 
 John Wiley & Sons, Inc. © 2005
Chapter 7hapter 7
Special Journals &Subsidiary Ledgers
Accounting Principles, 7Accounting Principles, 7
thth
EditionEdition
WeygandtWeygandtKiesoKiesoKimmelKimmel
Special Journals and SubsidiaryLedgers
 
After studying this lecture note, you should be ableto:
1
Describe the nature and purpose of a subsidiaryledger.
2
Explain how special journals are used in journalizing.
Special Journals &Subsidiary ledgers
Special Journals and SubsidiaryLedgers
 
A group of accounts
 – 
With a common characteristic for example, allaccounts receivable
 – 
Facilitates the recording process freeing the generalledger from details concerning individual balances
Two common subsidiary ledgers
 – 
Accounts Receivable Ledger
 – 
Accounts Payable Ledger
SUBSIDIARY LEDGERS
STUDY OBJECTIVESTUDY OBJECTIVE11
Special Journals and SubsidiaryLedgers

Activity (17)

You've already reviewed this. Edit your review.
1 hundred reads
1 thousand reads
Benard Odero liked this
Charisse Josue liked this
Dudley Albert liked this
Aditya Dev liked this
Aditya Dev liked this

You're Reading a Free Preview

Download
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->