#general journal

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11th Accountancy - Subsidiary Books – I Chapter 6

I. Multiple Choice QuestionsChoose the Correct Answer Question 1.Purchases book is used to record ……………..(a) all purchases of goods(b) all credit purchases of assets(c) all credit purchases of goods(d) all purchases of assetsAnswer:(c) all credit purchases of goods Question 2.A periodic total of the purchases book is posted to the ……………..(a) debit side of the purchases account(b) debit side of…

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Accounting for Restaurant Businesses

Accounting for Restaurant Businesses

Restaurants are a classic example of a hybrid business model. They offer a mix of products and services for their customers.

The meals served by a restaurant are its product. It must be of reasonably good quality and competitively priced to attract customers. The service component includes cooking quality, the restaurant atmosphere, sitting arrangement, and the host’s interaction with the…

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Journal Proper | Subsidiary Books | Examples

Journal Proper | Subsidiary Books | Examples

What is Journal Proper?

Journal Proper is original entry books like as all subsidiaries Books. All those transactions which can not record in the any of other subsidiaries books are recorded in journal proper. In other words, All those transactions placed in journal proper which are left from other subsidiaries books. This book also is known as General Journal.

The following type of…

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The General Journal Example

The General Journal Example

An example of journal entries. Image credit Frank Wood’s Business Accounting 1

[title size=”3″ content_align=”left” style_type=”default” sep_color=”” margin_top=”” margin_bottom=”” class=”” id=””]ZIMSEC O Level Principles of Accounts Notes: The General Journal Example[/title]

You are a bookkeeper for J Benzi. You are to show the journal entries necessary to record the following items:

a) 2014 May…

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[yoursocrates]

The General Journal

An example of journal entries. Image credit Frank Wood’s Business Accounting 1

[title size=”3″ content_align=”left” style_type=”default” sep_color=”” margin_top=”” margin_bottom=”” class=”” id=””]ZIMSEC O Level Principles of Accounts Notes: The General Journal[/title]

As already said there are several books of Prime Entry namely:

 The Sales Day Book

The Purchases Day Book

The Returns Inwards Day…

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Recording Entries

This article is about “Recording Entries”. If you found this topic helpful, you may give us a like, a plus or tweet. Otherwise, click here to browse our How-To database for similar articles.

  ACCOUNTING CYCLE # 2

(Accounting Process)

  2. Journalization / Recording Entries / Bookkeeping

A General Journal is an accounting book where business transactions and events are recorded.

General Journal…

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General Journal

This article is about “General Journal”. If you found this topic helpful, you may give us a like, a plus or tweet. Otherwise, click here to browse our How-To database for similar articles.

  What is a General Journal?

A General Journal, as used in Accounting, is a book or computer data wherein financial transactions and events of the business are first entered before they are processed to…

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More general journal entry examples.

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