Match each accounting document or journal summary on the left with its corresponding book of original entry or ledger posting rule on the right.
- Credit note issued to a customer for returned damaged goodsPrimary source document entered into the Sales Returns Journal
- Sales invoice issued to a customer for merchandise sold on creditPrimary source document entered into the Sales Journal
- Monthly summary total transferred from the Sales JournalPosted as a credit entry to the Sales Account in the General Ledger
- Monthly summary total transferred from the Sales Returns JournalPosted as a debit entry to the Sales Returns Account in the General Ledger
Cevap
Credit note issued to a customer matches Primary source document entered into the Sales Returns Journal. Sales invoice issued to a customer matches Primary source document entered into the Sales Journal. Monthly summary total transferred from the Sales Journal matches Posted as a credit entry to the Sales Account in the General Ledger. Monthly summary total transferred from the Sales Returns Journal matches Posted as a debit entry to the Sales Returns Account in the General Ledger.
Each item accurately pairs the source document or periodic journal total with its corresponding prime entry book or General Ledger double-entry posting rule.
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Anahtar Kavram
Books of Original Entry and Ledger Posting Rules for Sales and Sales Returns