presentation slide on Accounting General ledger & trial balance
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presentation slide on Accounting General ledger & trial balance
- 1. PRESENTATION ON GENERAL LEDGER & TRAIL BALANCE Prepared by HASHIBUL HASAN [email_address]
- 2. General ledger HASHIBUL HASAN DEPARTMENT OF CSE DAFFODIL INTERNATIONAL UNIVERSITY DHAKA,BANGLADESH
- 5. An example of a page from a ledger is as follows:- Accounts receivable Account No: 2001 Accounts receivable Account No: 2001 Accounts receivable Accounts receivable Account No: 2001 Accounts receivable HASHIBUL HASAN DEPARTMENT OF CSE DAFFODIL INTERNATIONAL UNIVERSITY DHAKA,BANGLADESH 0.0 Balance 50,000.00 30,000.00 1 Collection 10 20,000.00 1 Collection Sept. 30 50, 000.00 1 Service on credit Sept-29 2008 2008 Credit F Explanation Date Debit F Explanation Date 0.0 Balance 50,000.00 30,000.00 1 Collection 10 20,000.00 1 Collection Sept. 30 50, 000.00 1 Service on credit Sept-29 2008 2008 Credit F Explanation Date Debit F Explanation Date 0.0 Balance 50,000.00 30,000.00 1 Collection 10 20,000.00 1 Collection Sept. 30 50, 000.00 1 Service on credit Sept-29 2008 2008 Credit F Explanation Date Debit F Explanation Date 0.0 Balance 50,000.00 30,000.00 1 Collection 10 20,000.00 1 Collection Sept. 30 50, 000.00 1 Service on credit Sept-29 2008 2008 Credit F Explanation Date Debit F Explanation Date 0.0 Balance 50,000.00 30,000.00 1 Collection 10 20,000.00 1 Collection Sept. 30 50, 000.00 1 Service on credit Sept-29 2008 2008 Credit F Explanation Date Debit F Explanation Date
- 7. Explain With A Example :- HASHIBUL HASAN DEPARTMENT OF CSE DAFFODIL INTERNATIONAL UNIVERSITY DHAKA,BANGLADESH
- 8. Selected transaction for tina cordero company during its first month in business are presenter below :- st. 1. Invested $10000 cash in the business Sept. 5. Purchased equipment for $12000 paying $5000 in cash and the balance on account. Sept.25. Paid $3000 cash on balance owed for equipment. Sept.30. Withdrew $500 cash for personal use. General Ledger>>cash General Ledge >>Tina Cordero,drawing General Ledger >>Tina Cordero,capital General Ledger >>Account Payable General Ledger >>Equipment General Journal HASHIBUL HASAN DEPARTMENT OF CSE DAFFODIL INTERNATIONAL UNIVERSITY DHAKA,BANGLADESH 500 500 Drawings Cash 30 3,000 3,000 Account Payable Cash 25 5,000 7,000 12,000 Equipment Cash Account Payable 5 10,000 10,000 Cash Tina Cordero,capital Sept-1 Credit Debit Ref Account Title & Description Date 10,000 5,000 2,000 1,500 5,000 3,000 500 10,000 J1 J1 J1 J1 Sept.1 5 25 30 Balance Credit Debit Ref Explanation Date 7,000 4,000 7,000 3,000 J1 J1 Sept.5 25 Balance Credit Debit Ref Explanation Date 12,000 12,000 J1 Sept.5 Balance Credit Debit Ref Explanation Date 10,000 10,000 J1 Sept.1 Balance Credit Debit Ref Explanation Date 500 500 J1 Sept.30 Balance Credit Debit Ref Explanation Date
- 9. TRAIL BALANCE HASHIBUL HASAN DEPARTMENT OF CSE DAFFODIL INTERNATIONAL UNIVERSITY DHAKA,BANGLADESH
- 15. Have Any Question ? HASHIBUL HASAN DEPARTMENT OF CSE DAFFODIL INTERNATIONAL UNIVERSITY DHAKA,BANGLADESH
- 16. THANK YOU HASHIBUL HASAN DEPARTMENT OF CSE DAFFODIL INTERNATIONAL UNIVERSITY DHAKA,BANGLADESH