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BÀI GIẢNG kế TOÁN QUỐC tế chapter 4 sources,records and books of prime entry

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Part CChapter 4: Sources, records and books of prime entry Chapter 5: Ledger accounts and double entry Chapter 6: From trial balance to financial statements... Chapter 4SOURCES, RECORD

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Part C

THE USE OF DOUBLE

ENTRY AND ACCOUNTING

SYSTEMS

1

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Part C

Chapter 4: Sources, records and books of prime

entry

Chapter 5: Ledger accounts and double entry

Chapter 6: From trial balance to financial

statements

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Chapter 4

SOURCES, RECORDS AND BOOKS OF PRIME ENTRY

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Learning Objectives

1 The role of source documents

2 Sales and purchase day books

3 Cash books

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The role of source documents

Source documents

Business transactions are nearly always recorded on a

document These documents are the source of the information

in the accounts Such documents include the following:

•Quotation

•Sales order

•Purchase order

•Invoice

•Credit note

•Debit note

•Goods received note

5

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The role of source documents

Books of prime entry

The source documents are recorded in books of

prime entry

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The role of source documents

Journal:

Journals are used to record source information that

is not contained within the other books of prime

entry They record the following:

•Period end adjustments

•Correction of errors

•Large / unusual transactions

7

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Sales and purchase day books

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Cash book

Cash receipts and payments are recorded in the cash book

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Cash payments are recorded in a similar way

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Cash book

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Cash books

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Under the ‘imprest system’:

Reimbursement is made equal to the voucher payments

to bring the float back up to the imprest amount

$

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