2: Sales Journal and Purchases Journal — المحاسبة الصف الثاني الثانوي لغات

درس «2: Sales Journal and Purchases Journal» فى مادة المحاسبة لـالصف الثاني الثانوي لغات من وحدة «Subsidiary Journals». This lesson details the structure, recording protocols, and dual posting mechanisms of the Sales Journal and Purchases Journal. It illustrates through step-by-step worked examples how credit sales and credit purchases of merchandise are recorded and posted to both individual subsidiary ledger personal accounts and general ledger control totals. هتتعلم فى الدرس ده: The Sales Journal records only credit sales of merchandise; cash sales and asset sales are excluded.، The Purchases Journal records only credit purchases of inventory for resale; fixed assets are excluded...

الدرس ده من وحدة «Subsidiary Journals» فى مادة المحاسبة لـالصف الثاني الثانوي لغات على منصة دروسات.

الدرس متاح بالاشتراك: ترم كامل أو المادة لوحدها.

ملخص الدرس

This lesson details the structure, recording protocols, and dual posting mechanisms of the Sales Journal and Purchases Journal. It illustrates through step-by-step worked examples how credit sales and credit purchases of merchandise are recorded and posted to both individual subsidiary ledger personal accounts and general ledger control totals.

هتتعلم إيه فى الدرس ده

• The Sales Journal records only credit sales of merchandise; cash sales and asset sales are excluded.
• The Purchases Journal records only credit purchases of inventory for resale; fixed assets are excluded.
• Daily postings update individual customer/supplier personal accounts in subsidiary ledgers.
• Monthly bulk totals are posted to the Sales Account (Credit) and Purchases Account (Debit) in the General Ledger.
• Maintains exact equality between subsidiary ledger balances and the general ledger control accounts.