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Bookkeping презентация
Содержание
- 1. Bookkeping
- 2. PLAN Introduction Methods of bookkeeping Double-entry bookkeeping Day books and ledgers Balancing the books Сonclusion
- 3. INTRODUCTION Bookkeeping is the recording of financial
- 4. METHODS OF BOOKKEEPING 1.Single entry system only
- 5. BOOKKEEPER is a person who records the day-to-day financial transactions of a business
- 6. is an accounting system that balances all
- 7. Luca Pacioli invented the double-entry bookkeeping
- 8. DOUBLE-ENTRY BOOKKEEPING SYSTEM This system also allows
- 9. double-entry bookkeeping distorts the company’s cash account
- 10. A statement of cash flows This statement
PLAN Introduction Methods of bookkeeping Double-entry bookkeeping Day books and ledgers Balancing the books Сonclusion
Слайд 1BOOKKEPING
Sudents: Amirova A., Galdava T., Pravdenko S.
Educator: Masalova V. N.
Financial University
under the Government of the Russian Federation
Слайд 2PLAN
Introduction
Methods of bookkeeping
Double-entry bookkeeping
Day books and ledgers
Balancing the books
Сonclusion
Слайд 3INTRODUCTION
Bookkeeping is the recording of financial transactions
Transactions include:
Purchases;
Sales;
Receipts;
Payments by an individual
person or an organization/corporation.
Слайд 4METHODS OF BOOKKEEPING
1.Single entry system
only income and expense accounts
2.Double-entry system
requires posting
(recording) each transaction twice, using debits and credits
Слайд 6is an accounting system that balances all general ledger debits with
general ledger credits
DOUBLE-ENTRY BOOKKEEPING
Слайд 8DOUBLE-ENTRY BOOKKEEPING SYSTEM
This system also allows for accountants to easily detect
errors since out-of-balance accounts on the general ledger will quickly be reflected on financial statements
Слайд 9double-entry bookkeeping distorts the company’s cash account in the general ledger
account
because transactions are recorded as they occur rather than when cash actually paid
Слайд 10A statement of cash flows
This statement provides the company with a
clearer picture of their current positive or negative cash flows.
