Registration of business transactions in accounting
Abstract
Investigated the order of using of the journal of registration of business transactions in different forms of accounting: memorial-order, journal-general ledger, journal-order, simple, simplified, automated forms. Considered the features of use of the journal of registration of business transactions in Ukraine and the general journal in countries with Anglo-American accounting system.
Information from source documents first record in the journal of registration of business transactions (or general journal), as well as in specialized journals and then transferred to the general ledger. On the basis of the accounting ledgers and general ledger make financial statements. The essence of use of two journals are the same but they have different structures. Form of the journal of registration of business transactions differ from the general journal.
In the journal of registration of business transactions content of entry mark in the column “content of business transactions” and in a separate column write down the amount of transaction, the correspondence accounts with codes and account names put down in debit and credit columns.
In the general journal in content of business transactions indicate names of accounts and the content of entries in individual rows and in debit and credit columns carry amounts, and account codes put down in a separate column.
It is established that during the registration of business transactions need to specify the necessary information, such as date, transaction number, transaction content with reference to documents, amount.
Keywords: journal of registration of business transactions, general journal, accounting, business transactions, accounting registers, accounts
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