"General ledger" Essays and Research Papers

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    Elements of Account

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    Duration of the examination will be 3 - 3 ½ hours. Evaluation will be done from following topics Unit 4 Unit 5 Unit 6 Unit 7 Journal Ledger Recording and posting of cash transactions Trial balance 20 20 20 20 80 marks 1 Sample Question Paper ELEMENTS OF BOOK KEEPING & ACCOUNTANCY (Code-254) Class-IX Summative Assessment-II Time Allowed : 3 Hrs GENERAL INSTRUCTIONS : 1. 2. 3. 4. 1. The Question Paper has 32 questions in all. All questions are compulsory. Maximum Marks : 80 Questions

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    Pifra Guidelines Pakistan

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    Introduction 4.2 General budget classification 4.3 Budgetary Procedure 9 9 9 10 5 THE ACCOUNTING FRAMEWORK 5.1 Introduction 5.2 Manual of Accounting Principles 5.3 Basis of Accounting 5.4 Features of modified cash accounting 5.5 Financial Reporting Manual 5.6 Chart of Accounts 5.7 Classification of Funds 5.8 Overview of Administrative Arrangements 12 12 13 13 17 20 22 23 24 6 ACCOUNTING RECORDS AND SYSTEMS 6.1 Introduction 6.2 General Ledger 6.3 Journal entries 6.4 Subsidiary Ledgers and Registers

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    Special Journals

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    Checkpoint: Subsidiary Ledgers and Special Journals The advantages of using the four different special journals are you are able to post the total in the journal that it corresponds to one time at the end of the month. You are also able to have different people or departments handle the journal that pertains to them. By doing it this way‚ the accounting department will have better controls and there will be no conflicting responsibilities. The cash receipts journal is used when you have a

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    Hotel Accounting

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    TEST PAPER 1 Subject: Hotel Accounting 1 Serial No: 72367B Test No: 1 Edition: 1 Student Name: Cosme‚ Felicia Student Number: 10011439164 Question 1:   Assets Liabilities Owner’s Equity 1. Cash (Example) √     2. Bank Overdraft   √   3. Capital     √ 4. Loans   √   5. Salaries Payable     √ 6. Land and buildings √     7. Telephone payable   √   8. Advertising payable   √   9. Stock on hand √

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    POLICY COOP CASH RECEIPTS

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    reported to management on a regular basis. III. SCOPE: It covers all transactions of cash receipts from consumers‚ employees and other sources. This policy covers brief description of books of accounts and subsidiary records‚ policy statements and general guidelines and procedures. IV. DEFINITION OF TERMS: Cash Receipts Register This is a record of all cash received representing collection of electric power bills; cash advances to employees‚ and other sources. The posting medium to this record

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    Moses San Miguel

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    separately disclosed. From the internal control questionnaire of credit sales system‚ we have discovered some internal control weaknesses. Q1. Accounts receivable clerk has access to customer checks and cash prelist but the customer subsidiary ledgers should be maintained by a person who has no access to cash. Q2. All LAN reports and printouts are left unlocked and are accessible to anyone. Additionally‚ the cashier has access to the LAN accounts receivable application. However‚ unauthorized person

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    ICAS Paper

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    the main weaknesses are: During lunch break the warehouse should be locked. Somehow two warehouse staff spends their lunch break playing computer game on the store computer. The only other member of staff trained to operate the accounts receivable ledger is Hazel Richmond‚ the chief accountant. During May and June when she is chasing up debtors for payments she tends to fall behind in finishing her accounts receivable work which lead to transaction not being collected‚ recorded and communicated properly

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    Business 1A Accounting Cycle Project Name: ______________________________ On October 1‚ 2013‚ Adrian Lopez launched a computer services company‚ Success Systems‚ which is organized as a corporation and provides consulting services‚ computer system installations‚ and custom program development. Lopez adopts the calendar year for reporting purposes and expects to prepare the company’s first set of financial statements on December 31‚ 2013. A list of business transactions for the months

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    Accounting Sysytem

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    original empirical research in the "literature survey" stage of a thesis‚ but in this case there was no choice. Most of Section 4.1 reports on results of two mail surveys of general ledger system users. Mail surveys can provide useful‚ unambiguous answers to simple questions‚ like "Do you have a computer-based general ledger?"‚ but to gain an understanding of how today’s systems work‚ and what they are intended to do‚ it was necessary to examine some specific systems in depth. Sources of information

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    Introduction to Accounting

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    to transfer our weekly/monthly totals from our books of original entry into the nominal ledger. The double entry system of book keeping ensures that every transaction is recorded twice in the accounts. The basic rule which must allows be observed is that every financial transaction gives rise to two accounting entries‚ one a debit and the other a credit. The total value of debit entries in the nominal ledger is therefore always equal at any time to

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