Professional Documents
Culture Documents
|
|
r
r
r
| !"#
|"$#|
Each account in the chart of accounts is typically
assigned a name and a unique number by which it
can be identified.
|
10200 Cash
10600 Petty Cash Fund
12100 Accounts Receivable
17300 Equipment
17800 Vehicles
18100 Accumulated Depreciation - Buildings
$
%
20200 Notes Payable
22100 Wages Payable
23100 Interest Payable
24500 Unearned Revenues
25600 Bonds Payable
'|(|
)&
*#+
27100 Common Stock, No Par
27500 Retained Earnings
29500 jreasury Stock
,
-
31010 Sales - Division #1, Product Line 010
#.,
50100 Marketing Dept. Salaries
59200 Payroll Dept. Supplies
##
O
are documents, such as Y
, Y
, etc. that form the Y
of (and
serve as proof for) a transaction.
|
!##|$$#0
$#/#1| !
6. Revenues are
increased ½! credits and decreased ½! by debits
'
( )
)
|$|$|#
jhe Y
is prepared as a final check
just before the Y
are drawn
up.
,
| !"#
|J !# #
.
|J !# #
34
3
jwo-fold purpose:
.
$ !|
jwo-fold purpose: