Fundamental System Principles

3/19/99

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Table of Contents

Fundamental System Principles

Accounting System Components

Accounting System Components

Accounting System Components

Accounting System Components

Accounting System Components

Basics of Special Journals

Subsidiary Ledgers

Accounts Receivable Ledger

Accounts Receivable Ledger

Accounts Payable Ledger

Testing the Ledger

Sales Journal with Sales Tax

Sales Journal with Sales Tax

Sales Returns and Allowances

Sales Returns and Allowances

Cash Receipts Journal

Cash Receipts Journal

Purchases Journal

Purchases Journal

Cash Disbursements Journal

Cash Disbursements Journal

General Journal Transactions

Computer Technology in Accounting

Computer Technology in Accounting

Data Processing in Accounting

Computer Networks in Accounting

Enterprise-Application Software

Business Segments

End of Chapter 8

Author: Susan Coomer Galbreath