Common transactions are summarized in special

Common transactions are summarized in special
journals and posted to the general ledger as totals (not
as individual transactions)
•
Reduces detail (clutter) in general ledger
•
Improved efficiency 我们之前了解到，交易已输入普通日记帐，并单独过帐到总帐
最常见的商业交易可以记录在特殊期刊中（参见教科书的第 8 章 - 第 328 页）
常见交易在特殊期刊中汇总，并作为总计（而不是单个交易）过帐到总帐
减少总帐中的细节（杂乱）
提高效率

Types of Special Journals
S 6
Types of
Special
journals
Sales journal (SJ)
• Sales on credit terms
• Usual entry:
Dr. Accts Receivable
Cr. Sales Rev
Purchases journal
(PJ)
• Purchase of inventory
on credit terms
•
Usual entry:
Dr. Inventory
Cr. Accounts Payable
Cash receipts journal
(CRJ)
• Receipt of cash
•
Usual entry:
Dr. Cash
Cr. Sales or A/R or Interest
Cash payments journal
(CPJ)
• Payment of cash
• Usual entry:
Dr. Wages & other exps
Cr. Cash
Special journals do NOT eliminate the needs for general
journals!!!
特殊账目不会消除对一般账目的需求
•
Use general journals to record transactions that do not belong to
the four special journals, Example

Depreciation

Sales and purchase returns

Credit transactions NOT related to inventory, eg credit purchase of
equipment

Adjusting, closing, and reversing entries (Topic 3)

Control Accounts and
Subsidiary Ledgers
S 7
•
Special journals are used in conjunction with
subsidiary ledgers
•
Subsidiary ledger contains more detailed
information concerning one general ledger
account (e.g., Acc receivable)
•
Typically use subsidiary ledgers for individual
debtors, creditors, and inventory items
•
Relevant general ledger account is called a
control account (e.g., Accounts Receivable
Control Account)

附属分类帐包含
有关一个总分类
帐帐户的更详细
信息（例如，应
收账款）

通常使用个别债
务人，债权人和
存货项目的附属
分类账

相关总分类帐帐
户称为控制帐户
（例如，应收帐
款控制帐户）

Control Accounts and
Subsidiary Ledgers
S 8
Examples of general ledger accounts that have
subsidiary ledgers are:
•
Debtors / accounts receivable: a separate
account for each debtor
债务人 / 应收账款：每个债务人的单独账户
•
Creditors / accounts payable: a separate account
for each creditor
•
Property, plant and equipment : separate records
of each piece of property, plant and equipment
• Raw materials inventory : separate records of
each type of raw material held
•
Finished goods inventory : separate records of
each type of finished goods held.

Example:
Sales Transactions
S 9
Record the following sales transactions:
DATE INV CUSTOMER NAME Selling
PRICE
5 July 001 M. Andrews $100,000
5 July 002 T. Blake $300,000
5 July 003 A. Crawford $500,000

If Recorded Using
General Journal and Posted to General
Ledger
S 10
Repetitive nature of
the journal for such
daily transactions!!
这种日常交易的期刊的重复性 !!

(A) Sales Journal
S 11
•
These transactions can be recorded in a special
journal named the Sales Journals
•
Sales journal records credit sales of inventory
(goods the business trades in)
•
Typical Procedure:

Enter date of sale, invoice number, customer name
and amount of sale (from sales invoice)

Post information to related customer account in
subsidiary ledger on a daily basis

Post “month end” totals to General Ledger

这些交易可以记
录在名为 Sales
Journals 的特殊
期刊中

销售日记记录
库存的信用销售
（业务交易的商
品）
典型程序：

输入销售日期，
发票号，客户名
称和销售额（来
自销售发票）

每天将信息发布
到子分类帐中的
相关客户帐户

将“月末”发布到
总帐管理系统