This document provides an overview of journalizing, the general ledger, and trial balance preparation, which are the first steps in the accounting cycle. It discusses the purpose and topics covered, including journalizing transactions, journal rules, example journal entries, the general ledger, and limitations of the trial balance. The general journal is the initial record of transactions and shows the complete debit and credit effect. Transactions are analyzed and recorded in journals according to specific rules before being posted to individual accounts in the general ledger, which organizes information into a single place for each item.
This document provides an overview of journalizing, the general ledger, and trial balance preparation, which are the first steps in the accounting cycle. It discusses the purpose and topics covered, including journalizing transactions, journal rules, example journal entries, the general ledger, and limitations of the trial balance. The general journal is the initial record of transactions and shows the complete debit and credit effect. Transactions are analyzed and recorded in journals according to specific rules before being posted to individual accounts in the general ledger, which organizes information into a single place for each item.
This document provides an overview of journalizing, the general ledger, and trial balance preparation, which are the first steps in the accounting cycle. It discusses the purpose and topics covered, including journalizing transactions, journal rules, example journal entries, the general ledger, and limitations of the trial balance. The general journal is the initial record of transactions and shows the complete debit and credit effect. Transactions are analyzed and recorded in journals according to specific rules before being posted to individual accounts in the general ledger, which organizes information into a single place for each item.
Background The work for each accounting period follows a cycle, which is called the accounting cycle. This refers to a series of sequential steps or procedures performed to accomplish the accounting process. 1. Journalizing 2. Posting to the General edger !. Trial "alance Preparation #. $orksheet Preparation %. &d'usting the "ooks (. Preparing )inancial *tatements +. ,losing the "ooks -. Preparing Post ,losing Trial "alance .. /e0ersing 1ntries
Purpose The purpose of 2nit 345Part 1 6General Journal, General Ledger, Trial Balance is to introduce the student on the use of a general 'ournal, general ledger and the preparation of the trial 7alance.
In this unit This unit contains the following topics8 Topics See Page Journalizing 9*tep 1: 2 of ; Journal /ules # of ; Journal 1ntries ( of ; The General edger . of ; The ,hart of &ccounts 11 of ; Posting to the General edger 9*tep 2: 1! of ; "alancing &ccounts 1( of ; Trial "alance 1+ of ; imitations of the Trial "alance 1. of ;
Marivic D. Valenzuela-Manalo Page 1of ; Journalizing (Ste 1!
Overview "ookkeeping is the systematic and chronological recording of transactions in 7ooks of accounts following a series of steps and procedures commonly referred to as the accounting cycle. This 7ookkeeping procedure 7egins with 'ournalizing which is the first part of this unit.
Journal &ccounting is 7ased on dou7le5entry 7ookkeeping, which means that accountants record the dual effects of a business transaction. The 7asic recording procedure in accounting in0ol0es a de0ice called a journal. & 'ournal is a daily record of 7usiness transactions that shows in one place the complete debit and credit effect of each transaction on the accounts of the business in chronological order. The general 'ournal is also known as the book of original entries.
Journalizing The chronological recording of the 7usiness transactions in the 7ook of original entry.
Illustration "elow is an e<ample of a typical 'ournal. JOURNAL PAGE Date P A R T I C U L A R S P/R DEBIT CREDIT
Continued on next page Marivic D. Valenzuela-Manalo Page 2of ; Journalizing (Step 1), Continued
Legend The definitions 7elow illustrate the legend8 Date, is used to show the day of the month on which each transaction takes place. Particulars column or sometimes called the Account Titles and Explanation column, is used to show e0ery account title affected 7y each transaction and to gi0e some e<planation or 'ustification of the de7its and credits 7eing made to the accounts. P/R (Posting Reference) column is important 7ecause it indicates the num7ers of the accounts in the ledger to which the de7its and credits recorded in the 'ournal ha0e 7een transferred. 4n manual systems, these account num7ers are inserted at the proper time in the P=/ column of the 'ournal. Debit and credit columns indicate the amounts to 7e de7ited or credited to the account titles written in the particulars column.
Marivic D. Valenzuela-Manalo Page !of ; Journal "ule#
Overview The following guidelines will 7e useful when recording transactions in a general 'ournal.
Journal Rules The recording process follows these fi0e steps8 1. Transactions are first analyzed, identifying the transaction from 7usiness source documents, e.g., official receipts, cash 0ouchers, etc. &ll transactions recorded in 'ournals must 7e 7ased upon some objectie erifiable eidence. !usiness documents are formal written records that pro0ide information to e0eryone with an understanding of accounting to measure the amount of the transaction and to analyze it in the same way. The data used for the 'ournal entry are 0erifia7le if it is possi7le to trace the transaction to its point of origin. 2. The day on which the transaction took place is written in the ;ate column. !. The account titles affected 7y the transactions are put into the particulars column. 4t is an accepted practice to list first in each transaction the account title=s 7eing de7ited, followed 7y the account title=s 7eing credited. The de7ited account titles are written against the left margin of the particulars column. The accounts 7eing credited are indented from the left margin of the particulars column. 4f any single transaction requires se0eral de7its and credits, all account titles recei0ing the de7its will 7e listed first, followed 7y the indented account titles recei0ing the credits. &t the same time each account title is written in the 'ournal, the peso amount is inserted in the appropriate ;e7it or ,redit column. )or each 'ournal entry, the total de7its must equal the total credits. Continued on next page Marivic D. Valenzuela-Manalo Page #of ; Journal Rules, Continued Journal Rules, cont . ,ontinuation of the steps8 #. & 7rief e<planation is written immediately 7elow the last account title credited. This gi0es the reason why the accounts are 7eing de7ited or credited and 0erifies the amounts used. The e<planations follow no rigid rules. The accountant uses his own wording in e0ery e<planation. >e must keep in mind, howe0er, that other readers must understand the transaction and the manner in which it was recorded. %. 4t is ad0isa7le to lea0e a 7lank line following the e<planation to help distinguish one 'ournal entry from the ne<t. Thus, each 'ournal entry consists 7asically of four parts8 Transaction date ;e7it entry ,redit entry 1<planation
Marivic D. Valenzuela-Manalo Page %of ; Journal $ntrie# Journal !ntries The following transactions of Joseph a7rador, ,P& will show the ways in which the rules mentioned in the pre0ious section are applied to a general 'ournal. The transactions are descri7ed first and the proper method of recording the transactions follows in the illustrati0e 'ournal form. Transaction "ate "escription o# Transaction *eptem7er 1 ?r. Joseph a7rador 7egan his accounting firm 7y in0esting cash of P!@@,@@@ and furniture of P%@,@@@. 2 Paid the 7usiness ta< to the ,ity Treasurer, P%,@@@. ! Purchased a computer from ,ompu,enter for P#@,@@@ on account # Purchased 0arious office supplies from Aational "ookstore, P+,@@@. % *ent charge 7ills to &", ,o. for accounting ser0ices rendered, P1@,@@@. ( ?ade a partial payment of P1@,@@@ to ,ompu,enter + /ecei0ed P%,@@@ in cash for ser0ices rendered to BCD ,o. - ?r. a7rador withdrew P-,@@@ cash for personal use. . Paid repairman for repair ser0ice on the office furniture, P%@@. 1@ Paid in cash the following8 *ecretaryEs salary P!,%@@ P;T F ?$** "ills 1,%@@ Continued on next page Marivic D. Valenzuela-Manalo Page (of ; Journal Entries, Continued
!$a%ple o# Jour nal entri es "elow is a typical 'ournal with 'ournal entries8 P a g e 1 DATE P A R T I C U L A R S P/R D E B I T C R E D I T Sept. 1 Cash 3 0 0 0 0 0 Labra!r" Cap#ta$ 3 0 0 0 0 0 T! re%!r #&#t#a$ #&'est(e&t 1 O))#%e *+r&#t+re a& *#,t+res - 0 0 0 0 Labra!r" Cap#ta$ - 0 0 0 0 T! re%!r #&#t#a$ #&'est(e&t . Ta,es a& L#%e&ses E,pe&se - 0 0 0 Cash - 0 0 0 Ta, pa# t! C#t/ Treas+rer. 3 O))#%e E0+#p(e&t 1 0 0 0 0 A%%!+&ts pa/ab$e2C!(p+Ce&ter 1 0 0 0 0 B!+ght %!(p+ter !& %re#t 1 O))#%e S+pp$#es 3 0 0 0 Cash 3 0 0 0 P+r%hase 'ar#!+s !))#%e s+pp$#es - A%%!+&ts Re%e#'ab$e 1 0 0 0 0 Ser'#%es I&%!(e 1 0 0 0 0 Ser'#%es e$#'ere !& %re#t 4 A%%!+&ts Pa/ab$e2C!(p+Ce&ter 1 0 0 0 0 Cash 1 0 0 0 0 5ae part#a$ pa/(e&t 3 Cash - 0 0 0 Ser'#%e I&%!(e - 0 0 0 Ser'#%e #&%!(e #& %ash. 6 Labra!r" Dra7#&g 6 0 0 0 Cash 6 0 0 0 8#thra7a$ !) %ash b/ the !7&er 9 Repa#rs a& 5a#&te&a&%e - 0 0 Cash - 0 0 Pa# )!r the repa#r !) )+r&#t+re 10 Sa$ar#es : 8ages E,pe&se 3 - 0 0 Cash 3 - 0 0 Pa# se%retar/;s sa$ar/. 10 Ut#$#t#es E,pe&se Cash 1 - 0 0 Pa# b#$$s !) PLDT : 58SS 1 - 0 0
Continued on next page Marivic D. Valenzuela-Manalo Page +of ; Journal Entries, Continued
&o%pound Jour nal !ntr ' & compound entry 9i.e., entry with more than one de7it or more than one credit or more than one de7it and credit: is optional to 7e used on the part of the recorder. ,ompounding an entry, howe0er, is not to 7e used to ser0e laziness at the sacrifice of clarity. ,ompound entries should 7e used only for similar transactions. The e0ent in *eptem7er 1 and 1@ may 7e 'ournalized 7y two simple 'ournal entries as shown in the illustration. "ut it can also 7e recorded 7y one compound 'ournal entry as follows8 *ept. 1 ,ash !@@,@@@ Gffice furniture F fi<ture %@,@@@ Joseph, ,apital !%@,@@@ To record initial in0estment *ept. 1@ *alaries F wages e<pense !,%@@ 2tilities e<pense 1,%@@ ,ash %,@@@ Paid salary of secretary F P;T F ?$** 7ill
Marivic D. Valenzuela-Manalo Page -of ; T%e General Ledger Overview *ince transactions are recorded in the 'ournal according to their dates of occurrences, items of similar nature are not grouped together. 4nformation in the general 'ournal is spread among the 0arious transactions recorded. 4f information regarding an item is desired, say, cash, for e<ample, it is still necessary to gather the information from the scattered pages of the 'ournal. ;ue to this incon0enience, there is a need for another record in which data appearing in the 'ournal may 7e summarized to show the status of each item. 1ach item is represented 7y an account. & group of accounts constitutes a ledger" The general ledger is also known as the book of final entry 9Punzalan, J., *antos, ?., 1.(.:.
(or%s o# )ene ral Ledg er There are two possi7le forms of general ledger account. These are8 *tandard )orm The sta&ar )!r( !) the a%%!+&t $!!<s $#<e th#s= ACCOUNT NO. Date I T E 5 S P/R DEBIT Date I T E 5 S P/R CREDIT The headings in each column of this form indicate the type of information that is recorded. There is a complete set of columns, ;ate, 4tems or 1<planation, P=/, &mount, for each side 9de7it and credit of the account:. The ;ate column shows the day each transaction affecting the account took place. The 4tem column, which is rarely used, gi0es information a7out unusual transactions recorded in the account. The P=/ column is called a posting reference column and tells the source of the de7it or the credit 7eing entered in the account. The de7it and credit columns show the peso amount for each transaction recorded in the account. Continued on next page Marivic D. Valenzuela-Manalo Page .of ; The General Ledger, Continued
(or%s o# a ledge r The other account form is /unning "alance )orm ACCOUNT NO. Date I T E 5 S P/R DEBIT CREDIT BALANCE This type of account permits an analysis of transactions in terms of de7its and credits, 7ut the arrangement of the columns is different from the standard account form. The sample shows this running 7alance form of accountH its use will 7e deferred until you ha0e 7ecome more familiar with recording transactions in the standard account format.
Marivic D. Valenzuela-Manalo Page 1@of ; T%e &%art o' (ccount#
Overview &n accountant usually prepares a chart of accounts, which is the listing of all the account titles 7eing used 7y the 7usiness in its operations including their respecti0e account num7ers, at the time the 7usiness is organized. &t that time, he considers the nature of the 7usiness, the kinds of transactions, which are likely, and the names of the accounts needed to record the information. >e prepares the chart of accounts in a ledger order, which is also the financial statement order. $hene0er necessary, the accountant or a newly trained employee may refer to the chart for specific account titles and for the position of such accounts in the ledger or in the statements. Illustration The chart of accounts prepared for Joseph a7rador, ,P& follows8 *ccount +o. *ccount Title *SS!TS 1@1 ,ash 1@2 4n0estments in Trading *ecurities 1@! Aotes /ecei0a7le 1@# &ccounts /ecei0a7le 1@#5& &llowance )or ;ou7tful &ccounts 1@% 4nterest /ecei0a7le 1@( &d0ances To 1mployees 1@+ Gffice *upplies 1@- Prepaid /ent 1@. Prepaid 4nsurance 2@1 and 2@2 "uilding 2@25& &ccumulated ;epreciation5"uilding 2@! Gffice 1quipment 2@!5& &ccumulated ;epreciation5Gffice 1quipment 2@# Gffice )urniture &nd )i<ture 2@#5& &ccumulated ;epreciation5Gffice )urniture F )i<ture Continued on next page Marivic D. Valenzuela-Manalo Page 11of ; The Chart of Accounts, Continued
Marivic D. Valenzuela-Manalo Page 12of ; Po#ting to t%e General Ledger (Ste )! Overview Journals are called 7ooks of original entry 7ecause the information from the underlying 7usiness papers, i.e., receipts, in0oices, etc., is recorded here first. 4n most 7usinesses, accounting transactions seldom go to the ledger accounts without first ha0ing 7een recorded in a 'ournal. The 'ournalized transactions must, howe0er, 7e transferred to the ledger accounts so that the changes in indi0idual asset, lia7ility, proprietorship, re0enue and e<pense items may 7e accumulated. The process of transferring the data from 'ournal entries to the indi0idual account in the ledger is called posting. Posting simply in0ol0es transferring the 'ournalized de7it and credit data to each account name in the 'ournal entry. The amounts are written on the side of the accounts as specified in the 'ournal entry.
Journal !ntr' The 'ournal entry and the procedure for posting the de7it portion of this transaction to the proper account are illustrated 7elow8 PAGE 1 Date P A R T I C U L A R S P/R DEBIT CREDIT .0>1 Sept. 1 Cash 101 1 - 0 0 0 0 Labra!r " Cap#ta$ 1 - 0 0 0 0 I&#t#a$ I&'est(e&t
"e0it Posting proc edur e Gn the de7it side of the account, in the ledger8 1. 1nter the year 9where needed:, the month 9where needed:, and the day in the ;ate column of the account affected. 2. 1nter the amount in the de7it column of the amount affected. !. 1nter the 'ournal posting reference 9'ournal sym7ol, e.g., GJ for general 'ournal and page num7er: in the P=/ column to show the source of the data posted. #. 4n the 'ournal, enter the ledger posting reference 9account num7er: in the P=/ column for the de7it part of the transaction, indicating the completion of the posting. Continued on next page Marivic D. Valenzuela-Manalo Page 1!of ; Posting to the General Ledger (Step 2), Continued
Illustration "elow is the illustration of the de7it posting procedure. "e0it Posting Illustrated CAS? ACCOUNT NO. 101 Date I T E 5 S P/R DEBIT Date I T E 5 S P/R CREDIT .0>1 Sept. 1 GJ1 1 - 0 0 0 0
Journal !ntr' The 'ournal entry and the procedure for posting the credit portion of the gi0en transaction follow8 PAGE1 Date PARTICULARS P/R DEBIT CREDIT 20X1 Sept. 1Cash 101 1 50000 LabradorCap!ta" #01 150000 I$!t!a"I$%est&e$t
&redit Posting Proc edur e Gn the credit side of the account in the ledger8 1. 1nter the year 9where needed:, the month 9where needed:, and the day in the ;ate column of the account affected. 2. 1nter the amount in the credit column of the account affected. !. 1nter the 'ournal posting reference 9'ournal sym7ol and page num7er: in the P=/ column to show the source of the data posted. #. 4n the 'ournal, enter the ledger posting reference 9account num7er: in the P=/ column for the credit part of the transaction, indicating the completion of the posting. Continued on next page Marivic D. Valenzuela-Manalo Page 1#of ; Posting to the General Ledger (Step 2), Continued
Illustration "elow is the illustration of the credit posting procedure. &redit Posting Illustrated LabradorCap!ta" ACC'U(T('. #01 Date ITE)S P/R DEBIT Date ITE)S P/R CREDIT 20X1 Sept. 1 G*1 150000
Marivic D. Valenzuela-Manalo Page 1%of ; Balancing (ccount#
Overview The general ledger accounts pro0ide a means for determining the amount for each of these items that e<ist at the end of each accounting period or at any other time. This information is o7tained 7y balancing the accounts. "alancing accounts in the general ledger is a simple procedure. )irst, the de7it and credit sides of each account are footed 9totaled: whene0er more than one figure appears in a column, and the totals are inserted in small penciled figures immediately 7elow the last entry on each side of the account. *econd, the total of the de7its in each account is compared with the total of the credits. Third, when the total of the de7its is greater than the total of the credits, the difference 7etween the two totals is inserted in pencil on the de7it side of the account following the line with the penciled footing. 4f the total of the credits is more than the total of the de7its, the difference is inserted in pencil on the credit side ne<t to the penciled footing. &sset and e<pense accounts will normally ha0e de7it 7alances. ia7ility capital and re0enue accounts will normally ha0e credit 7alances.
Illustration "elow is an illustration of Posting the ,ash &ccount transactions of J. a7rador from *eptem7er 1 to 1@8 CAS? ACCOUNT NO. 101 Date I T E 5 S P/R DEBIT Date I T E 5 S P/R CREDIT .0>1 Sept. 1 GJ1 3 0 0 0 0 0 Sept. . GJ1 - 0 0 0 3 GJ1 - 0 0 0 1 GJ1 3 0 0 0 4 GJ1 1 0 0 0 0 6 GJ1 6 0 0 0 9 GJ1 - 0 0 10 GJ1 3 - 0 0 10 GJ1 1 - 0 0 3 0 - 0 0 0 3 - - 0 0 1 0 Ba$a&%e . 4 9 - 0 0
Marivic D. Valenzuela-Manalo Page 1(of ; Trial Balance Overview The trial balance is a list of schedule of open accounts in the general ledger with their corresponding account 7alances, i.e., the difference 7etween the total de7its and total credits of an account in the ledger. 4t is prepared to 0erify the e#ualit$ of debits and credits in the ledger at the end of each accounting period or at any time the postings are updated. The pre0ious section has shown the procedure for entering transactions directly in the ledger accounts and the way to determine the 7alances of accounts after the transactions for an accounting period has 7een recorded. &t this point in the sequence, it is ad0isa7le to check the work for arithmetic accuracy. Preparing the trial 7alance does this. The trial 7alance summarizes all the accounts in the general ledger and thus, pro0ides a check on the equality of the de7its and credit entries in the ledger. This schedule has the following characteristics8 4t is a list of accounts. The list of accounts is unclassifiedH it does not attempt to state whether accounts listed are assets or lia7ilities, current or long term. The accounts listed are normally those with open 7alances, that is, they ha0e peso amount 7alances. The accounts are listed in ledger orders. 4f the accounts ha0e 7een de7ited and credited with equal amounts for each transaction during the accounting period, and if the 7alances of all accounts ha0e 7een accurately calculated, the sum of the de7it 7alance accounts 9the assets and the e<penses: will equal the sum of the credit 7alance accounts 9the lia7ilities, proprietorEs capital and re0enues:. 4t is important to note that the trial 7alance is a list prepared for all accounts with open 9de7it or credit: 7alances. &ccounts with zero 7alances are e<cluded. Continued on next page Marivic D. Valenzuela-Manalo Page 1+of ; Trial Balance, Continued
Re%inder The trial 7alance is not a complete proof of the correctness of the accounting entries recorded. 4t is possi7le to de7it on asset account instead of an e<pense account, credit a re0enue account instead of a lia7ility account, make compensating arithmetic errors 9errors that offset each other:, or de7it and credit the appropriate accounts 7ut for the incorrect amount, and still produce a trial 7alance in which the de7it 7alances equal the credit 7alances. &ll that the trial 7alance really pro0es is that the transactions were recorded so that de7its and credits are equal in amount. 4n spite of the limitations of the trial 7alance, it is ne0ertheless an important tool in checking the equality of the de7it and credit 7alances in the general ledger. 4n addition to pro0iding a kind of proof of work done the trial 7alance may also 7e used as a source of information for the preparation of *tatement of )inancial Position and income statement.
Illustration "elow is the trial 7alance of Joseph a7rador, ,P&8 Joseph a7rador, ,P& Trial "alance *eptem7er 1@, 2@B1 &,,G2AT T4T1* ;1"4T ,/1;4T ,ash 2(.,%@@ &ccounts /ecei0a7le 1@,@@@ Gffice *upplies +,@@@ Gffice 1quipment #@,@@@ Gffice )urniture F )i<ture %@,@@@ &ccounts Paya7le !@,@@@ a7rador, ,apital !%@,@@@ a7rador, ;rawing -,@@@ *er0ice 4ncome 1%,@@@ Ta<es F icenses 1<pense %,@@@ /epair F ?aintenance 1<pense %@@ *alaries F $ages 1<pense !,%@@ 2tilities 1<pense 1,%@@ IIIIIIIIII Total !.%,@@@ JJJJJJJJJ !.%,@@@ JJJJJJJ
Marivic D. Valenzuela-Manalo Page 1-of ; Li*itation# o' t%e Trial Balance
Overview The Trial "alance pro0ides proof that the ledger is in 7alance. The agreement of the de7it and credit totals of the trial 7alance gi0es assurance that 1qual de7its and credits ha0e 7een recorded for all transactions. The de7it or credit 7alance of each account has 7een correctly computed. The addition of the account 7alances in the trial 7alance has 7een correctly performed. Li%itations 1<perience pro0es that not all the trial 7alances that we prepare are 7alanced. There are many instances that the de7it total is not similar to that of the credit total. The following are the steps in locating errors in the trial balance8 Pro0e the addition of the trial 7alance 7y adding columns in the opposite direction from that pre0iously followed. 4f the error does not lie in the addition, determine the e<act amount 7y which the trial 7alance is out of 7alance. The amount of the discrepancy is often a clue to the source of the error. 4f the difference is di0isi7le 7y ., this suggests either a8 Transposition Error. &n interchange in the order of the digits of a num7er, e.g., -+ for +-H #%! for !%#H 12!# for #2!1H etc. The first is called a one5column transposition, the second, a two5column transposition and the third, a three5column transposition. &n error caused 7y a one5 column transposition is di0isi7le 7y ., 7y a two column transposition 7y .., 7y a three5column transposition 7y ..., and so on.
Continued on next page Marivic D. Valenzuela-Manalo Page 1.of ; Limitations of the Trial Balance, Continued
Li%itations, cont. "elow is the continuation of steps in locating errors in the trial 7alance8 Transplacement 1rror. &lso known as sliding error, occurs when some or all the digits of a num7er are mo0ed one or more places to the left or right, e.g., #%@.@@ written as #%.@@ or as #.%@ or as #@@%.@@. The first is called a one5column slide, and the ne<t two as two column slides. The error caused 7y a one5column slide is di0isi7le 7y ., 7y a two column slide 7y .., and soon. &fter the di0ision is performed, the quotient always indicates the figure transplaced. 4f the difference is an e0en num7er, di0ide it 7y 2. The quotient could 7e the 7alance of an account that is erroneously copied to the trial 7alance on the wrong side or the amount of a 'ournal entry that is posted on the wrong side of the ledger. ,ompare the amounts in the trial 7alance with the 7alances in the ledger. "e sure that no account is omitted. /ecompute the 7alance of each ledger account. Trace all postings from the 'ournal to the ledger accounts. &s this is done, place a check mark in the 'ournal and in the ledger after each figure is 0erified. $hen the operation is completed, look through the 'ournal and the ledger for unchecked amounts. 4n tracing postings, 7e alert not only for errors in amount 7ut also for de7its entered as credits, or 0ice 0ersa. Marivic D. Valenzuela-Manalo Page 2@of ;
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