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2023/5/231Chapter4SPECIALJOURNALS2023/5/232ReasonsforusingspecialjournalsIfeachtransactionwasrecordedinthegeneraljournalandthenpostingtothegeneralledger,that’stime-consumingandwasteful.Thespecialjournalwillreducedetailrecording.Reducesthepostingworking.Haveabetterdivisionoflabor.2023/5/233USEOFSPECIALJOURNALSANDTHEGENERALJOURNALSalesJournal(S)CashReceiptsJournal(CR)PurchasesJournal(P)CashPaymentsJournal(CD)GeneralJournal(J)Usedfor:AllsalesofmerchandiseonaccountUsedfor:Allcashreceived(includingcashsales)Usedfor:AllpurchasesofmerchandiseonaccountUsedfor:Allcashpaid(includingcashpurchases)Usedfor:Transactionsthatcannotbeenteredinaspecialjournal,includingcorrecting,adjusting,andclosingentriesThetypesofspecialjournalsuseddependlargelyonthetypesoftransactionsthatoccurfrequentlyinabusinessenterprise.2023/5/234GeneraljournalInadditiontofourspecialjournals,ageneraljournal(J)isusedforrecordingtransactionsthatnotfitintofourspecialjournals.Itisalsousedtorecordadjustingandclosingentries.2023/5/235SalesjournalOnlysalesonaccountarerecordedinthesalesjournal.Cashsalesarerecordedinthecashreceiptsjournal.2023/5/236TheproceduretorecordthesalesjournalRecordthesalesoncreditdaybydayinthesalesjournal.Attheendofthemonth,addtheamountandposttothegeneralledger(Dr:Accountsreceivable;Cr:Sales)Placeapostingref.(accountnumber)Inthegeneralledger,placethesourceoftheentryineachaccount.2023/5/237DateAccountDebitedPRAmountFeb.121224A.AndersonB.ButlerC.ChaseD.Davis$400700250800$2,150(12)(41)SalesJournalAccountsRecSalesFeb.28S-1$2,15012Feb.28S-1$2,15041134S-12Example1p1022023/5/238SalesreturnsIflotsoftransactionsoccurinwhichcustomersreturngoods,wecanusethesalesreturnsjournalasthespecialjournal.Otherwisethegeneraljournalissufficient.DateAccountCreditedPRAmountJan.510LawtonCo.Paton$1600
400$2000(12)(42)SalesReturnsJournal2023/5/239SUBSIDIARYLEDGERSAgroupofaccounts WithacommoncharacteristicsuchasaccountsreceivableisassembledFacilitatestherecordingprocessfreeingthegeneralledgerfromdetailsconcerningindividualbalancesTwocommonsubsidiaryledgersAccountsReceivableLedgerAccountsPayableLedger2023/5/2310Advantagesofsubsidiary(special)ledgersReducesledgerdetail.Permitsbetterdivisionoflabor.PermitsadifferentsequenceofaccountsPermitsbetterinternalcontrol.2023/5/2311SUBSIDIARYLEDGERSAdvantages
1Showstransactionsaffectingonecustomeror onecreditorinasingleaccount2Freesthegeneralledgerofexcessivedetails3Helpslocateerrorsinindividualaccounts4Reducesthenumberofaccountsinone ledgerandbyusingcontrolaccounts5Divisionoflaborinposting
Oneemployeepoststothegeneralledger Anotheremployeepoststothesubsidiaryledger2023/5/2312CONTROLACCOUNTControlaccountGeneralLedgeraccountwhichsummarizessubsidiaryledgerdataSubsidiaryLedger generalledgercontrolaccountbalanceequalsthecompositebalanceoftheindividualaccountsinthesubsidiaryledger2023/5/2313AccountsreceivableledgerInordertobecapableofsupplyinginformationconcerningthebusiness’saccountsreceivable,afirmneedsaseparateaccountforeachcustomer.Thesecustomer’saccountsaregroupedtogetherinasubsidiaryledger—accountsreceivableledger.2023/5/2314AccountsreceivableledgerEachtimetheaccountsreceivable(controlaccount)isincreasedordecreased,acustomer’saccountintheaccountsreceivableledgermustalsobeincreasedordecreasedbythesameamount.Theyareusuallykeptinalphabeticalorder.2023/5/2315Theprocedureforpostingtospecial(subsidiary)ledgerAfterthesaleisentered,theamountofthesaleisimmediatelypostedasadebittothecustomer’saccountinthesubsidiaryaccountsreceivableledger.Inthesalesjournal,placeacheckmark(√)inthepostreferencecolumn.20睜23篩/5濁/1鉆816DateAccountDebitedPRAmountFeb.121224A.AndersonB.ButlerC.ChaseD.Davis√√√√$400700250800$2,150(12)(41)Sa推le腿s原Jo哨ur鉛na譯lFe竟b洽1吊S-殼1悅$4吸00A.撐An非de宋rs潮onFe研b偽3叔S-窗1袍$7濁00B.嗎Bu旱tl撫erFe哲b.石1宗2謠S-攏1毫$2缸50C.漂Ch傍as己eFe挑b叨24洽S晃-1革$識(shí)80悠0D.四Da消vi頌sFe參b致28尺S佳-1就$棄2,錘15擋0Ac辭co駕un模ts搭R嗚ec鑼ei怪va設(shè)bl臣e宰1業(yè)2Sa跟le宮s骨41Fe鍬b瀉28昆S分-1抵$堤2,啟15徹0S-漠120莖23幸/5派/1犯817Th檢e添ch慨ec文ki磚ng韻p羊ro肌ce赴du昆re涼f旬or卸a桑cc核ur藍(lán)ac薯y遺of背p牢os石ti銅ngAt躲t殼he芬e彩nd廟o普f般th邊e臉mo戴nt肯h,森t思he亂b污oo柄kk健ee推pe路r茂pr巡壽ep端ar萄es啄a憲l揪is擦t檢of坐a妙ll尚o勝pe嶼n掩ac漏co黃un熱t(yī)s—s碌ch嶄ed辨ul紫e斧of瞇a晉cc岡ou師nt罰s限r(nóng)e上ce健iv房誠(chéng)ab籍le.Th綁e蹈to批ta選l譜am脖ou坑nt朽f芝ro晃m設(shè)th婚e傭sc啊he爬du胳le大s劑ho拜ul擊d貪ag瓜re安e爬wi霜th浪t址he扔b捐al忠an清ce遣i照n費(fèi)th面e自co嗽nt銹ro餐l僻ac話co鞋un皇t師of認(rèn)a懶cc然ou僵nt輪s饑re凈ce飄iv壤ab楊le鄉(xiāng)豐.20帥23要/5歷/1慢818A雷An縮慧de貢r(shí)s候onB.杯Bu噸tl蜜erC.君Ch漿as屆eD.祝Da咐vi擊sS4榨0070竄025麻080骨0$2進(jìn),1請(qǐng)50Sc煙he宋du湯le灶o詢f戴Ac溜co疼un伶ts暢R加ec惜ei無va隱bl桃eFe睬br主ua娃r(nóng)y騙2孩8替19蓮9XFe拿b偏28憶S縫-1課$識(shí)2,際15宮0Ac泉co土un秒ts延R絲式ec壺ei衛(wèi)va顏bl啞e尊1220點(diǎn)23釘/5難/1波819Ty沸pe象s癢of杰l隊(duì)ed壟ge蛙r儉ac坑co喬un腫t更fo織rm品sTh購(gòu)e零T渣ac棕co吳un毀t香ha庸s畝be鏟en刻u狗se擱d煮f民or駕m嫂os柔t(yī)快il血lu爺st錫ra榴ti算on萌.Th罷e澡th攜re俗e-葵co陳lu還mn桿a恩cc條ou照nt參m延ay趣b慎e暗us揀ed猾t會(huì)oo間.DatePRDebitCreditBalanceA.株An處de棄rs害om20中23繭/5論/1習(xí)820Tr挖ad宿e集di丈sc袍ou吸nt叼sTr零ad墓e央di鏈sc齒ou奮nt續(xù)s坊is屬t漢he嗽m弓an宅uf站ac哲tu尖re鬼rs打a嘗nd嗎w滴ho詞le尼sa風(fēng)le遇rs剛o撲ff集er福d之ed列uc課ti擾on矮s蝴fr磁om幕l喇is著t膜pr鹽ic進(jìn)es堵t罷o跑de滔al鐮er裕s忠wh暈obu殺y謙in考l倉(cāng)ar噸ge薦q容ua罵nt非it熱ie紗sTh菠e質(zhì)tr掛ad屈e震di武sc歷ou能nt貼s竹ar鼓e旗no福t艇re姐co蒸rd肌ed藥i請(qǐng)n配th汗e俱ac闖co良un讓ti紛ng桑r日ec拼or銹ds江,o撐nl旬y錦to鮮d策et餅er域mi頸ne波t若he桌n裹et浮p新ur資ch來as議e惡pr褲ic歐e.20終23砍/5靜/1妄821Pu謊rc跌ha守se炊s很jo夫ur吸na宗lTh她e匪pu鴨rc董h(huán)a按se然s粱jo骨ur析na域l疏ap黨pl匯y倉(cāng)th派e崇sa須me習(xí)b險(xiǎn)as惱ic礙p挖ri育nc瀉ip仙le汪s挖wi膊th拆t可he嗚s圈al話es買j精ou錄rn刮al遵s.Va判ri香ou令s卷ki葬nd璃s暖of糊g詞oo山ds拘(潮eq桶ui嶼pm張en嫂t,克s威up只pl躲ie勵(lì)s,估a響nd王s柄o務(wù)on琴)狀ar溫e命bo殺ug穩(wěn)ht襯o喂n貴cr板e(cuò)d蹲it服,笨th宏er斯ef弓or刷e,秒t將he俊p偷ur鄭ch語as與es奸j洲ou愧rn視al粗c蜓a(bǔ)n眨b病e際ex義pa槳nd什ed根m協(xié)or申e謹(jǐn)th殺an坊o稀ne勁c研ol蝕um傘n.20正23輝/5雖/1爆822Pu鏟rc左ha懇se辟s聾Jo循ur珍na創(chuàng)lDateAccountCrPRAcctPayCrPurchasesDrSuppliesDrSundryAccDrPRAmtJan468152128AginCoBakerCoConnelyCoDavisCoBakerCoAginCo√√√√√√2,0001,00018,00022,0004004,00047,400(21)2,0004,0006,000(51)1,0004001,400(14)
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