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MessagePosté le: Jeu 6 Juil - 18:22 (2017)    Sujet du message: DisbursementJournalEntry Répondre en citant




<strong>Blank Cash Disbursement Book. </strong>

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<ul><li>Reference Number</li><li>Date</li><li>Invoice Number</li><li>Description of the account</li><li>Beneficiary</li><li>The Amount</li><li>Account Debited</li></ul>
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Cash disbursement journal Date Description Check no1For example, if a business pays a supplier cash of 380 in respect of a purchase invoice of 400 less 5% cash discount, then the line item posting to the accounts payable ledger would be for 400 to clear the supplier account, and the discounts received column total of 20 (in this case assume there is only one item for the accounting period) is posted to the general ledger discounts received accountJournal Entry 14 -- PGS has more cash sales of $25,000 with cost of goods of $10,000The Accounts Payable and Accounts Receivable accounts are both decreased to show that money is no longer owedJournal Entry 15 -- In lieu of paying himself, Paul decides to declare a $1,000 dividend for the yearIn the Cash Disbursements journal, the Cash account is always the credit, and the debits vary depending upon the outstanding debts to be paidBack up typically is a vendor invoice or other appropriate documentationThe Sales account is increased to show that even though no cash changed hands, the business took in revenueIn other words, management can look through the cash disbursements journal and see what ratio of cash is being spend on inventory compared to the amount of cash being spent on paying other billsMarch 1 to May 31 due June 20th(800) 787-8744 1480 Moraga Road, Suite C, PMB 385 Moraga, CA 94556-2005 Telephone: 925-247-0100 Fax: 925-376-3454 Site Map About us Business Software Consulting Services Intuit Solutions View Full Sitemap Stay Connected Join us on Linked In Follow us on Twitter Subscribe via RSS Accounting Software Secrets Blog Intuit Certifications McWilliams & Associates is an IntuitPremier Reseller the total credits in the quarter, For example, cash disbursed to pay bills is credited to the Cash account (which goes down in value) and is debited to the account from which the bill or loan is paid, such as Accounts PayableThe following General Ledger entry is based on the transactions that appear in the Cash Disbursements journal in the figureStudent activity funds are student money held in trust by the school administrationAsk A Question Join Advisor Insights Are you a financial advisor? Showcase your expertise to 20+ million investorsNow that these transactions are recorded in their journals, they must be posted to the T-accounts or ledger accounts in the next step of the accounting cycle2.) Add the credits (4th column), As business events occur throughout the accounting period, journal entries are recorded in the general journal to show how the event changed in the accounting equationFill in the date prepared and sign where &ldquo;Preparer&rdquo; is indicated The principal must ask for and take the letter from (James Perricone)&mdash;Treasury Department of the School District of Philadelphia authorizing the changeThe EH 204 (Payments) Cash Class Dues $100 Debit Balance $100 Credit Balance Entry 1 $ 500 $ 500 Entry 2 $ 400 $ 400 2Each ledger page should contain: 07f867cfac



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