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2023/5/231Chapter4SPECIALJOURNALS2023/5/232ReasonsforusingspecialjournalsIfeachtransactionwasrecordedinthegeneraljournalandthenpostingtothegeneralledger,that’stime-consumingandwasteful.Thespecialjournalwillreducedetailrecording.Reducesthepostingworking.Haveabetterdivisionoflabor.2023/5/233USEOFSPECIALJOURNALSANDTHEGENERALJOURNALSalesJournal(S)CashReceiptsJournal(CR)PurchasesJournal(P)CashPaymentsJournal(CD)GeneralJournal(J)Usedfor:AllsalesofmerchandiseonaccountUsedfor:Allcashreceived(includingcashsales)Usedfor:AllpurchasesofmerchandiseonaccountUsedfor:Allcashpaid(includingcashpurchases)Usedfor:Transactionsthatcannotbeenteredinaspecialjournal,includingcorrecting,adjusting,andclosingentriesThetypesofspecialjournalsuseddependlargelyonthetypesoftransactionsthatoccurfrequentlyinabusinessenterprise.2023/5/234GeneraljournalInadditiontofourspecialjournals,ageneraljournal(J)isusedforrecordingtransactionsthatnotfitintofourspecialjournals.Itisalsousedtorecordadjustingandclosingentries.2023/5/235SalesjournalOnlysalesonaccountarerecordedinthesalesjournal.Cashsalesarerecordedinthecashreceiptsjournal.2023/5/236TheproceduretorecordthesalesjournalRecordthesalesoncreditdaybydayinthesalesjournal.Attheendofthemonth,addtheamountandposttothegeneralledger(Dr:Accountsreceivable;Cr:Sales)Placeapostingref.(accountnumber)Inthegeneralledger,placethesourceoftheentryineachaccount.2023/5/237DateAccountDebitedPRAmountFeb.121224A.AndersonB.ButlerC.ChaseD.Davis$400700250800$2,150(12)(41)SalesJournalAccountsRecSalesFeb.28S-1$2,15012Feb.28S-1$2,15041134S-12Example1p1022023/5/238SalesreturnsIflotsoftransactionsoccurinwhichcustomersreturngoods,wecanusethesalesreturnsjournalasthespecialjournal.Otherwisethegeneraljournalissufficient.DateAccountCreditedPRAmountJan.510LawtonCo.Paton$1600
400$2000(12)(42)SalesReturnsJournal2023/5/239SUBSIDIARYLEDGERSAgroupofaccounts WithacommoncharacteristicsuchasaccountsreceivableisassembledFacilitatestherecordingprocessfreeingthegeneralledgerfromdetailsconcerningindividualbalancesTwocommonsubsidiaryledgersAccountsReceivableLedgerAccountsPayableLedger2023/5/2310Advantagesofsubsidiary(special)ledgersReducesledgerdetail.Permitsbetterdivisionoflabor.PermitsadifferentsequenceofaccountsPermitsbetterinternalcontrol.2023/5/2311SUBSIDIARYLEDGERSAdvantages
1Showstransactionsaffectingonecustomeror onecreditorinasingleaccount2Freesthegeneralledgerofexcessivedetails3Helpslocateerrorsinindividualaccounts4Reducesthenumberofaccountsinone ledgerandbyusingcontrolaccounts5Divisionoflaborinposting
Oneemployeepoststothegeneralledger Anotheremployeepoststothesubsidiaryledger2023/5/2312CONTROLACCOUNTControlaccountGeneralLedgeraccountwhichsummarizessubsidiaryledgerdataSubsidiaryLedger generalledgercontrolaccountbalanceequalsthecompositebalanceoftheindividualaccountsinthesubsidiaryledger2023/5/2313AccountsreceivableledgerInordertobecapableofsupplyinginformationconcerningthebusiness’saccountsreceivable,afirmneedsaseparateaccountforeachcustomer.Thesecustomer’saccountsaregroupedtogetherinasubsidiaryledger—accountsreceivableledger.2023/5/2314AccountsreceivableledgerEachtimetheaccountsreceivable(controlaccount)isincreasedordecreased,acustomer’saccountintheaccountsreceivableledgermustalsobeincreasedordecreasedbythesameamount.Theyareusuallykeptinalphabeticalorder.2023/5/2315Theprocedureforpostingtospecial(subsidiary)ledgerAfterthesaleisentered,theamountofthesaleisimmediatelypostedasadebittothecustomer’saccountinthesubsidiaryaccountsreceivableledger.Inthesalesjournal,placeacheckmark(√)inthepostreferencecolumn.20睁23筛/5浊/1钻816DateAccountDebitedPRAmountFeb.121224A.AndersonB.ButlerC.ChaseD.Davis√√√√$400700250800$2,150(12)(41)Sa推le腿s原Jo哨ur铅na译lFe竟b洽1吊S-壳1悦$4吸00A.撑An非de宋rs潮onFe研b伪3叔S-窗1袍$7浊00B.吗Bu旱tl抚erFe哲b.石1宗2谣S-拢1毫$2缸50C.漂Ch傍as己eFe挑b叨24洽S晃-1革$识80悠0D.四Da消vi颂sFe参b致28尺S佳-1就$弃2,锤15挡0Ac辞co驾un模ts搭R呜ec锣ei怪va设bl臣e宰1业2Sa跟le宫s骨41Fe锹b泻28昆S分-1抵$堤2,启15彻0S-漠120茎23幸/5派/1犯817Th检e添ch慨ec文ki砖ng韵p羊ro肌ce赴du昆re凉f旬or卸a桑cc核ur蓝ac薯y遗of背p牢os石ti铜ngAt躲t壳he芬e彩nd庙o普f般th边e脸mo戴nt肯h,森t思he乱b污oo柄kk健ee推pe路r茂pr巡寿ep端ar萄es啄a宪l揪is擦t检of坐a妙ll尚o胜pe屿n掩ac漏co黄un热ts—s碌ch崭ed辨ul紫e斧of眯a晋cc冈ou师nt罚s限re上ce健iv房诚ab籍le.Th绑e蹈to批ta选l谱am脖ou坑nt朽f芝ro晃m设th婚e佣sc啊he爬du胳le大s剂ho拜ul击d贪ag瓜re安e爬wi霜th浪t址he扔b捐al忠an清ce遣i照n费th面e自co嗽nt锈ro餐l僻ac话co鞋un皇t师of认a懒cc然ou僵nt轮s饥re净ce飘iv壤ab杨le乡丰.20帅23要/5历/1慢818A雷An缩慧de贡rs候onB.杯Bu吨tl蜜erC.君Ch浆as届eD.祝Da咐vi击sS4榨0070窜025麻080骨0$2进,1请50Sc烟he宋du汤le灶o询f戴Ac溜co疼un伶ts畅R加ec惜ei无va隐bl桃eFe睬br主ua娃ry骗2孩8替19莲9XFe拿b偏28忆S缝-1课$识2,际15宫0Ac泉co土un秒ts延R丝式ec壶ei卫va颜bl哑e尊1220点23钉/5难/1波819Ty沸pe象s痒of杰l队ed垄ge蛙r俭ac坑co乔un肿t更fo织rm品sTh购e零T渣ac棕co吴un毁t香ha庸s亩be铲en刻u狗se搁d煮f民or驾m嫂os柔t快il血lu爷st锡ra榴ti算on萌.Th罢e澡th携re俗e-葵co陈lu还mn杆a恩cc条ou照nt参m延ay趣b慎e暗us拣ed猾t会oo间.DatePRDebitCreditBalanceA.株An处de弃rs害om20中23茧/5论/1习820Tr挖ad宿e集di丈sc袍ou吸nt叼sTr零ad墓e央di链sc齿ou奋nt续s坊is属t汉he嗽m弓an宅uf站ac哲tu尖re鬼rs打a尝nd吗w滴ho词le尼sa风le遇rs刚o扑ff集er福d之ed列uc课ti扰on矮s蝴fr磁om幕l喇is着t膜pr盐ic进es堵t罢o跑de滔al镰er裕s忠wh晕obu杀y谦in考l仓ar吨ge荐q容ua骂nt非it热ie纱sTh菠e质tr挂ad屈e震di武sc历ou能nt贴s竹ar鼓e旗no福t艇re姐co蒸rd肌ed药i请n配th汗e俱ac闯co良un让ti纷ng桑r日ec拼or锈ds江,o撑nl旬y锦to鲜d策et饼er域mi颈ne波t若he桌n裹et浮p新ur资ch来as议e恶pr裤ic欧e.20终23砍/5静/1妄821Pu谎rc跌ha守se炊s很jo夫ur吸na宗lTh她e匪pu鸭rc董ha按se然s粱jo骨ur析na域l疏ap党pl汇y仓th派e崇sa须me习b险as恼ic碍p挖ri育nc泻ip仙le汪s挖wi膊th拆t可he呜s圈al话es买j精ou录rn刮al遵s.Va判ri香ou令s卷ki葬nd璃s暖of糊g词oo山ds拘(潮eq桶ui屿pm张en嫂t,克s威up只pl躲ie励s,估a响nd王s柄o务on琴)状ar温e命bo杀ug稳ht衬o喂n贵cr板ed蹲it服,笨th宏er斯ef弓or刷e,秒t将he俊p偷ur郑ch语as与es奸j洲ou愧rn视al粗c蜓an眨b病e际ex义pa桨nd什ed根m协or申e谨th杀an坊o稀ne劲c研ol蚀um伞n.20正23辉/5虽/1爆822Pu铲rc左ha恳se辟s聋Jo循ur珍na创lDateAccountCrPRAcctPayCrPurchasesDrSuppliesDrSundryAccDrPRAmtJan468152128AginCoBakerCoConnelyCoDavisCoBakerCoAginCo√√√√√√2,0001,00018,00022,0004004,00047,400(21)2,0004,0006,000(51)1,0004001,400(14)
EquipmentLand182718,00022,00040,000(√)P-畜112Ja荷n壶31乡丰P叔-1身4顾7,爆40秃0Ac虚co较un扯ts阴P芝ay末ab愚leJa脚n3除1虚P-舅1忆6,酸00劫0Pu俊rc撕ha效se俊sJa粒n殃8惧P-挺1达18相,0闯00Eq饶ui鸣pm保en遗t售18Ag油inJa求n4捡2场,0飘0034215120霞23松/5愿/1择823Su零bs驶id可ia周ry驱a俊cc傅ou碧nt河s耻pa残ya旗bl惰e绪le振dg魂erA盒fi懒rm衫t阻ha唯t家pu置rc算ha久se窃s则on匠a交cc屋ou晴nt锐s晚(a阻cc钉ou翅nt妄s阳pa狼ya射bl较e)酬w愿ou译ld旗d德o给th扔e建sa堂me赌t怎hi揭ng墙a雀s纪th朽e粱ac丛co耕un效ts散r顶ec言ei记va屠bl取e.Du弯ri垦ng疏t衡he释m板on狸th隶,e脖ac答h惩in膜di忽vi菜du散al读c愤re黎di村t尝en蛙tr森y挺is么p画os蚊te惑d往fr舒om决t迹he爪p狭ur貌ch吉as罚es当j奖ou赚rn洗al少t像o也th肥e哑cr督ed绒it绍or丘’s备a诱cc笔ou婶nt左i拔n石th浑e胖su的bs午id踩ia锐ry呈l坛ed搜ge纹r.20教23犹/5窑/1兴824Su尿bs慌id恐ia耐ry欣a总cc鄙ou孕nt粥s昏pa信ya懒bl纱e炼le增dg怨erWh民en慢a治p轨ur徒ch盖as桃e粱on偶a蚊cc浴ou来nt政i苍s鞭ma卷de另,t怎he脊i鱼nv捏oi齐ce冰i助s企th中e速ba僵si衫s爽fo虚r拆re维co帐rd芽in折g创th筐e惊cr周ed游it诞or袭’s忘a驻cc野ou它nt踏.Wh滴en依a芳p璃ay每me军nt伙i充s犬ma堪de良,雅th描e饺ac粘co弃un谁t掘is升d祸eb毯it咐ed置.An办y戒cr烫ed要it惕b腾al刑an拒ce叹r苍ep震re昌se洗nt歼a奴n稳un室pa拉id男b笛al景an预ce茧.20铃23鞭/5餐/1据825Su扯bs灶id绸ia宁ry塑a修cc挡ou趋nt撞s羞pa骂ya吵bl楚e委le冶dg始erA阅sc蹄he厚du业le括o略f肺ac板co慌un徒ts冶p薪ay万ab荷le果i尚s贩pr稼ep魔ar兔ed冶t浑o窑pr眼ov躁e讨th握e体to失ta蜓l击am购ou稠nt妄o计f华th棋e钩su萝bs屠id耗ia岔ry浓l蕉ed块ge腐r粱is厨e康qu婆al李t翁o停th继e陶am遥ou岔nt残i薯n祥co茧nt君ro洽ll搂in伸g剂ac裂co聪un诞ts捏p概ay陵ab约le奏.Ag栋in鲁C站or灶pBa循ke劝r振Co盟rpCo奇nn敞el突y讲CoR.纯Da凯vi趣s败CoTo崖ta东l$6荡,0宇001,恭40预018耐,0烧0022绍,0纠00$4促7,秀40与0Sc夹he窑du唐le弃o头f找Ac荷co照un烫ts辰P手ay塑ab胀leAc陪co反un岭ts凝P您ay健ab党le趋21Ja廊n.育31料P转-1缠4闻7,胃40问020必23厨/5抄/1握826Ca拆sh控r赶ec捐ei跟pt晒s哲jo坚ur老na纯lAl坑l虚ca就sh棉o该r厕ch屿ec父ks垂r假ec券ei丸ve竟d种by涨a叛b视us领in行es舌s瓦ar宵e释re选co犹rd黄ed团.Tw叮o往so虹ur蹦ce坦s亡ofca再sh隔r执ec豪ei射pt运sCa始sh脑s友al糕esCo司ll们ec磁ti谜on性son师a围cc躁ou狼nt20狗23撑/5僚/1很827Th青e恳st田ep夫s扇fo养r行re暴co驳rd席in攀g济an穗d赠po只st则in先g督th染e渠ca另sh生r飞ec仇ei气pt拣sDe茎bi旺ti与ng某c锡as素h食fo逼r军th析e稀am灰ou巴nt尤r分ec驼ei毕ve境d银an区d途cr送ed架it非in沾g洗fo锁r陵th缘瑞e吐so宅ur汁ce位o炕f扫ca崖sh夏.Af灰te筑r怨re子co累rd途in寺g加co能ll桶ec详ti熟on触s处on蛋a怠cc泳ou低nt险,舌po扰st若b弦y丢da婆te茶t夸o帜th缓e幻玉su燥bs至id依ia疫ry阔l拜ed抓ge割r讨ac筒co纪un董t.To窜ta祝l竹al丛l河th岭e嗓co抗lu壳mn柜s吓an雪d挥ch高ec剂k胃if役t笔he雄y疏ba燥la忌nc群e纹at薪t殃he尖e携nd疼o廉f辞th愈e荒mo砖nt满h,那an弃d富cl结os扮e递al梢l步th臣e浸ac独co拴un释t.Po赏st否in斜g碧to裂g培en贯er海al擦l幻玉ed捡ge赏r.20涉23冷/5判/1抽828Ca订sh搏R毙ec芒ei风pt似s蒙Jo尘ur总na今lDateAccountCrP.RCashDrSalesDicDrAccountsRecCrSalesIncomeCrSundryCrMar.249142229PurchaseReturnsCashSalesA.AndersonB.ButlerCashSalesC.Chase52√√√√√5007001007004002001007002007004005002,600(11)1,000(14)1,100(41)500(√)1.辛©T搞he具a贩cc部ou霜nt浆t材it俱le肯f透or仆s糠un壁dr授y1.也(a窜)C名us设to绞me好r’劲s棋na勒me斯f识or苹c要ol辰le骡ct绿io岁ns1.驶(b胆)E蛇xp地la载na趣ti崖on滴f俊or液c煮as颂h坟sa葡le20返23踢/5点/1彼829Ca梦sh缘瑞d柳is跑bu魄rs妹em敬en仔ts辆j除ou铅rn常alTh丛e怒ca饿sh度d位is带bu株rs未em砌en呼ts志j池ou声rn反al乏i勤s篮us捏ed鹊t杠o忙re撒co散rd驳a千ll六t花he衡p毯ay箱me惧nt壶t估ra牺ns都ac汤ti亭on轻s.Th牙es殖e魂tr补an抬sa绘ct勾io组ns小m辰ay加a晃ri后se痰f传ro调mPa香ym拌en测t拔to卡c访re微di抵to凤rsCa葵sh暖p斩ur钉ch菜as怎esPa情ym耽en兵t员of绩e觉xp汤en茫se巷s20上23欠/5铃/1仪830Th垂e圈pr雕oc伞ed积ur议e妇fo染r轨re裕co呼rd战in敲g思an戒d废po暗st努in枪g夸th五e下ca崇sh海d妈is营bu应rs闯em肿en给tWh名en饰p辞ay门me偿nt遵i割s张ma榴de俭,记th忙e纹ch主ec亭k故nu铃mb跨er浩s事is营w被ri垒tt展en正,虽th旁ey殖h盐el圈p拆in蹄c巴on茅tr换ol阴li搬ng胁c州as急h宗an竟d绕in冤r沉ec元on鲁ci词li姿ng越t章he松b而an钞k知ac笔co您un傍t.Th寇e视ca考sh泼c研re务di径t温co帖lu拢mn祖i课s验po威st库ed涌i死n抱to例ta植l景to慰t呼he缎g锄en称er痒al露l伯ed尿ge泪r放at层t虚he锻e针nd控o节f钉mo赢nt狡h.Th躲e雨in竹di零vi赠du谋al态a绕cc拐ou悉nt越s奔pa价ya已bl盛e溜wi艺ll讲b级e押po阵st咽ed刑t清o魔th廉e露cr拳ed呀it表or浸s’店a妥cc辅ou吵nt猜s.Th制e呢su骑nd速ry袖c极ol锅um膜n烦is损p怎os静te扶d仔se呼pa乎ra表te珠ly营t碧o喊th忧e值ge莲ne哪ra朴l姐le租dg介er20威23宿/5堂/1匆831Ca思sh僚D插is补bu金rs勤em铺en见t迁Jo恒ur侨na飞lDateDescriptionP.RCheckno.CashCrAcct.PayDrSundryDrMar.2815182124AginCorpRentExpenseSalariesExpenseBakerCorpPurchasesSalariesExpense√5354√51541234561,2004403,8001,4003,2003,80013,840(11)1,2001,4002,600(21)4403,8003,2003,80011,240(√)Ea商ch骡i坏te肾m眯in掠s眯un乏dr肃y非co真lu咏mn扮i晴s驱po册st瞧ed射s肝ep味ar臭at昨el辰y忠to馅t蹲he色g便en知er穿al树l牙ed水ge序r,切th新e及to拉ta编l洗su涝nd闷ry却i盛s锡no贤t旷po覆st记ed的.20代23吊/5荷/1鞭832Co劲mb够in蛾at御io崇n登ca悟sh只j逢ou赖rn孤alSo粒me嫂c月om廊pa农ni糊es哑,翻pr将im宏ar谁il鄙y孔fo奋r烘co辞nv怎en胞ie狂nc隐e,愧p文re沸fe弃r乱to侍r皮ec辫or换d苹al窄l秩ca长sh地t捡ra吼ns较ac放ti毒on缸s贴(r抢ec看ei曾pt姻s喉an跃d患di罪sb矿ur翁se串me医nt胳s宫)英in栽o敞ne贩j且ou磨rn塑al宰.Th下is愤j典ou丧rn倡al馅ke常ep壮s担tr模ac坛k迷of昨c耳ha唐ng吴es歉i动n左th隔e裕ca凝sh渣a劳cc菊ou决nt俗o哀n兽th妨e承da疑y-抹to盛-d千ay器b秤as黎is梢.20贩23洒/5盲/1纵833Te搭st矿f演or座c狮ha陶pt刮er烂3补&41.花Fr根om熟t满he择t碎ri接al侮b恨al饱an热ce左o巡寿f土th冰e舌Mi咽ch灯al亏S医al军es幅C洁om拐pa迫ny班,a谎s室of夸D万ec案em哭be糕r挪31辜,w耕hi庙ch断f融ol催lo寨ws块,晚(1茶)p饱re剑pa马re愈a仰n隶ei挪gh松t-仆co裤lu悉mn梅w妥or辱ks林he埋et坡a除nd秋(暗2)殖pr顿ep徒ar承e垮al朝l泽ne胆ce识ss办ar亡y哪ad肾ju轨st等in易g娱an殊d寺cl接os调in射g隆en秀tr惊ie饺s醒,双us创in粉g枪th某e斩fo榴ll携ow超in田g获ad司di惭ti摘on网al亩i区nf咏or侦ma柔ti胡on杨f悔or膨y进ea概r-脾en针d屯ad卧ju鉴st缠me残nt偿s:吴(蓄a)墨me乘rc扇ha素nd贷is和e馆i期nv班en裕to巡寿ry济o饰n较De放ce锣mb迅er允3盖1,炊$4农2,挎00是0;息(甩b)签s奖up粮pl旬ie圣s兔in胖ve火nt设or扇y,罗D赏ec跳em守be偏r查31丛,$夸4,士00茂0;驻©i悟ns狼ur柏an绣ce登e鸽xp拢ir丹ed隶d卸ur螺in捎g理th糕is显y绕ea宵r,壮$2析,0年00厕;彩(d李)唉de上pr上ec枕ia判ti驳on尺f封or师t许he毒c乱ur巴re抛nt拘y兔ea龙r,柿$8狼00匙;绢(e雄)s孕al韵ar笨ie仿s最ac榜cr跌ue登d蹈on野D陕ec区em茫be屑r狱31挡,$山40镰0.20隆23姓/5品/1疤834Mi蜻ch警al以S东al渠es谅C席om俱pa贿ny并T泛ri耗al孕B品al驼an局ceCash$15,000AccountsReceivable6,500MerchandiseInventory38,100Supplies4,200PrepaidInsurance8,000Equipment15,100AccumulatedDepreciation$4,400AccountsPayable11,200Michal,Capital37,00020葵23绿/5刘/1竭835Mi剧ch亡al卖S脏al顷es深C能om商pa娃ny暴T揪ri竖al中B妄al捧an忠ce剩(c部on捕ti躬nu颂ed雄)Michal,Drawing2,400SalesIncome98,200Purchases4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