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澳大利亚会计作业

本文分析了会计交易和记录，这些也在他们的日常摘记中有所体现，是所有会计周期的第一步。它开始于一个会计期间始,并且贯穿于整个期间。一些常见的数据包括在期刊条目,如:日记帐分录数量,批号,类型的资金;会计期间,和描述,名称,自动翻转;日期日记帐分录输入按时间顺序，且在借方之前计入账目中。

事务分析是一个过程,其特定业务事件有一个确定的经济影响的资产,负债和股本的业务。它包括确定的大小事务,和基础货币的价值。

分析事务之后,会计分类和记录事件的经济效应通过根据Debit-Credit规则记录下来。经常性条目通常记录在专业期刊上,例如像销售和购买杂志》期刊上。

Analysing the transactions and recording them as journal entries is the first step in all the accounting cycle. It is begins at the starting of an accounting period , continues during the whole period. Some common data included in journal entries such as : Journal entry number; batch number; type amount of money; accounting period; and description; name, auto-reversing; date Journal entries are enter in chronological order and debits are enter before credits。

Transaction analysis is a process whereby its determine for a particular business event has an economic effect on the Assets, Liabilities or Equity of the business. It involves ascertaining the magnitude of the transaction , its base on the currency value.

Once after analysis the transactions, accountants classify and to record the events have economic effect via journal entries according to Debit-Credit rules. Frequently journal entries are usually record in specialized journals, for Example like sales journal and purchases journal.

Journal entries are assigned for specific accounts by using a Chart of Accounts, and also the journal entry is then recorded in a ledger account

Posting Journal Entries to Ledger Accounts

For The second step of accounting cycle is post to the journal entries to the ledger accounts. Definition: Ledger are contains summarized of the financial information that classified by assignment to a specific account number where by using a Chart of Accounts. Ledger is a permanent book of record, It contains all accounts relating to the financial transactions of a business. Therefore, it also called as the book of accounts.

The journal entries are recorded during the first step provide those information about where accounts are to be debited and where to be credited and also the magnitude of the debit or credit (Refer to the debit-credit-rules). For A ledger account is a statement shaped like an English alphabet 'T' that systematically contains all the financial transactions relating to either a thing for a certain period of time .

The debit and credit values of journal entries are transferred to ledger accounts one by one in such a way that debit amount of a journal entry is transferred to the debit side of the relevant ledger account and the credit amount is transferred to the credit side of the relevant ledger account.

After posting all the journal entries, the balance of each account is calculated. The balance of an asset, expense, contra-liability and contra-equity account is calculated by subtracting the sum of its credit side from the sum of its debit side. The balance of a liability, equity and contra-asset account is calculated the opposite way i.e. by subtracting the 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。