Download Alpha Teach Yourself Accounting in 24 Hours by Carol Costa PDF

By Carol Costa

Be a professional very quickly …

excellent for bookkeepers, accounting clerks, and small company proprietors, this useful consultant is going past common accounting rules to educate readers the way to arrange and deal with their businesses’ books. during this new version, readers will locate thoroughly revised and up-to-date info on dealing with revenues and companies, and up-to-date tax details reflecting adjustments within the tax code.

• excellent for the various practising accountants who're unlicensed bookkeepers, accounting clerks, and small company owners
• There are 3.1 million accountants, bookkeepers, and accounting clerks within the U.S.
• There are an predicted 23 million small enterprise vendors within the united states, lots of whom deal with their very own books

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Extra info for Alpha Teach Yourself Accounting in 24 Hours

Example text

False 8. A credit balance in a General Ledger account indicates: a. A loss b. An error c. An offsetting debit Chart of Accounts Becomes the General Ledger 37 9. In the General Ledger, the ending balance will appear in either the a. True b. False 10. Accounts that normally carry a credit balance include: a. Vehicles, Capital, and Telephone Expense b. Travel & Entertainment, Other Income, and Common Stock c. Accounts Payable, Interest Income, and Accrued Expenses QUIZ debit or the credit column, depending on the balance of the account when it is reviewed.

Usually these are numbered so that if a question arises, the entry can be more easily identified and located. • Description. This is a brief explanation of the entry that has been posted. • Posting debits and credits 26 Hour 3 GO TO . Refer to Hour 6, “Daily Sales Transactions,” to learn how to post these transactions to the General Ledger. • Debit or Credit. The amount of the transaction will be recorded in either the Debit or the Credit column. The ending balance of the account will also appear in either the Debit or the Credit column, depending on the balance of the account when it is being reviewed.

An account titled Dues and Subscriptions (Account 6180) is used to record the expense associated with organizations and publications. Equipment Rental (Account 6200) is set up for leases on copy machines, computers, and other equipment needed for business purposes. For recording the payments for electricity, gas, water, or trash services, Utilities (Account 6220) is established. Expenses for insurance premiums are usually divided into three categories, with a separate account for each one. Insurance–Employee Group (Account 6230) is for medical benefits.

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