Deportation to the LEDGER

Blog / Cinquante comptables
After that the registration of the financial process in the daily journal in the form of accounting restrictions, after the removal of those restrictions to existing accounts in the ledger.

The General Ledger
is the registry inside all the accounts for the property, so that each account has its own page called Professor Page register in which financial movements which affected both movements were city or creditor movements in the reality of the restrictions that were recorded in the daily Journal, there are two models of the account in the ledger page:

a model of the practical application:
This form is used by more companies in practice.


The Fund's account in the general ledger
balance of the statement to the daily page number
10000 10000 History Previous balance 1 01/01
6000 4000 deposit in the bank account 1 01/10
5000 1000 pocket money for rent 1 01/11
7000 2000 income of 1,303,328 2 01/15
theoretical model) T ):
This form is used for teaching and education, so that the professor page appears in the form of a letter T in English, then the right side of the account debtor (side), and the left side is the creditor (him).


The Fund's account in the general ledger
to him
10,000 former balance 1 01/01 4000 h/World Bank 1 01/10
2000 to h- Revenue 2 01/15 1000 h/pocket money rent 1 01/11
7000 debit balance the
ledger assistant
is another LEDGER off of دفترالاستاذ, and reopened as needed, for example, has established the facility to open the Address Book, assistant professor for the debtors, so that each pending the city of client or special page by the transfer of debtor and creditor movements, in order to know each client account balance easier, as well as the open book assistant professor for the expenses so that each pocket money special page by the transfer of debtor and creditor movements and so on.

Deportation the
deportation process was intended to be the transfer of financial operations registered in the daily Journal to the general ledger accounts, so that the deportation of the entire amount of the debt recorded in the daily Journal to the side of the debtor's account page (page Professor), the deportation of all creditor amount recorded in the daily Journal to the side of the creditor from the existing account page in the general ledger.

An example of
this some restrictions recorded in the daily Journal of the peace facility during the month of February.

The debtor and the secured creditor
from the Statement Date 2500 h/fund 2014-02-07
2500 to h/World Bank
to withdraw the amount from the bank and the Fund
500 H/CP.02/03
500 electricity to h/fund
to pay the electricity bill for the month of 1
Required:
Deportation of restrictions of the daily journal to existing accounts in the ledger

solution: The
first limitation:

notes in the first limitation that the accounts that were affected by the financial process are the expense of the Fund and the calculation of the bank, the Fund's account was recorded in the book of daily in the debtor party either the bank account were recorded in the creditor party, the deportation of the ledger financial process to transfer the amount owed for the Fund was apparent in the daily Journal to the side of the debtor (him) credited to the fund in the ledger, the transfer of the amount of the secured creditor lick


Share :

Add New Comment

 Your Comment has been sent successfully. Thank you!
Error: Please try again